2009 (7) TMI 308

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....ome against the order of the Tribunal dated 11th February, 2002 whereby the Tribunal in an appeal preferred by the respondent herein who has claimed to be the carrier of the gold on behalf of one Shri Mohammed Karimuddin of Hyderabad, set aside the order of confiscation and remanded the matter back to the Commissioner for fixing the redemption fine taking the totality of the circumstance. 2. It....

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.... of imported goods the duty chargeable thereon. It would thus be clear that if only the owner is not known, then a person from whose possession or custody such goods have been seized could have given an option to pay in lieu of confiscation such fine as the said Officer thinks fit. 3. In the instant case, according to the respondent himself the owner was Karimuddin as he had acted on behalf ....