https://www.taxtmi.com/caselaws?id=798277 Absolute confiscation is unsustainable where confiscable goods have already been redeemed on payment of redemption fine and are no longer available; such a confiscation direction is non est in law. Enhancement of penalties requires a demonstrated basis showing that the revised penalty is proportionate to the offence. Where market value and the resulting profit margin have not been ascertained, enhanced penalties lack adequate justification. The original adjudication permitting redemption and imposing the original penalties consequently remains sustainable. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798277 Absolute confiscation is unsustainable where confiscable goods have already been redeemed on payment of redemption fine and are no longer available; such a confiscation direction is non est in law. Enhancement of penalties requires a demonstrated basis showing that the revised penalty is proportionate to the offence. Where market value and the resulting profit margin have not been ascertained, enhanced penalties lack adequate justification. The original adjudication permitting redemption and imposing the original penalties consequently remains sustainable. Case-Laws Customs Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798277