Medicines Confiscated While Traveling Deemed Commercial; Penalty Under Customs Act Section 114(i); Redemption Allowed Instead of Absolute Confiscation.

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....Confiscation of medicines which were being carried while travelling out of India - Penalty u/s 114 (i) of Customs Act - commercial quantity - restricted goods - although the Order of confiscation upheld, the Order of absolute confiscation set aside. In such circumstances, the Appellant was entitled to redemption of the goods. - AT....