2009 (4) TMI 721

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....ent. [Order]. - This appeal involves a very short issue. The Commissioner (Appeals) has held that when goods are confiscated and allowed to be redeemed on payment of fine in lieu of confiscation under Section 125 of the Customs Act, 1962, in addition to redemption fine, duty is also to be discharged as per the provision of Section 125(2) of the Customs Act, 1962. 2. The appeal was li....

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.... of seizure of 8,786 Kgs of imported polyester yarn without payment of duty. Goods have been confiscated and the duty demand under Section 28 was set aside. On an appeal Commissioner has held that even though duty demand under Section 28 was set aside, the provisions of Section 125(2) is applicable to the case and appellants are liable to pay duty and clear the goods. Appellants have contended tha....