2009 (1) TMI 149

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....tes, for the Appellant. Shri T. Tiju, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- After appreciating the submission made by the learned Advocate that the appeal stands filed in the Tribunal against the impugned order which was passed in de novo proceedings and as such, a lot of time has elapsed since the original confiscation of jewellery and foreign currency, we allo....

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....ed DR, we agree with the above contention of the learned Advocate. The law on the issue is fully settled. As such, we are of the view that the appellant should be given an option to redeem the goods on payment of redemption fine. Normally, in such cases, we would have remanded the matter to the Commissioner for fixation of quantum of fine, but we find that in the present case there is only a techn....