https://www.taxtmi.com/caselaws?id=53217 The appeal was disposed of with the duty demand set aside, while the confiscation and penalty were maintained. The Tribunal clarified that duty is not payable if the option of redemption is not exercised, emphasizing the importance of redemption of confiscated goods under Section 125(2) of the Customs Act. The appellants' argument that duty is not payable when goods are confiscated and not redeemed was accepted, leading to the duty demand being deemed unsustainable in the absence of redemption. en-us Fri, 13 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 16:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53217 The appeal was disposed of with the duty demand set aside, while the confiscation and penalty were maintained. The Tribunal clarified that duty is not payable if the option of redemption is not exercised, emphasizing the importance of redemption of confiscated goods under Section 125(2) of the Customs Act. The appellants' argument that duty is not payable when goods are confiscated and not redeemed was accepted, leading to the duty demand being deemed unsustainable in the absence of redemption. Case-Laws Customs Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53217