2009 (6) TMI 139

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.... [Order]. - P.C. : The Revenue has come in appeal on the following questions :- "(a) Whether in view of language of the provisions Sec. 125 of the Customs Act, a discretion vests with the Adjudicating Authority to give option to redeem the goods even though the said goods are liable for absolute confiscation as the importation of said goods are prohibited? (b) Whether in the facts and cir....

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....: Provided that, without prejudice to the provisions of the proviso to sub-section (2) of section 115, such final shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. (2) Where any fine in lieu of confiscation of goods is imposed under sub-section (1) the owner of such goods on the person referred to i sub-section (1) sha....