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Judicial Scrutiny of Customs Seizure and Redemption under the Indian Legal Framework: Foreign Currency Seizure Case

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.... Court involving the interpretation of provisions under the Customs Act, 1962. The case revolves around the seizure of foreign currency from an individual and the subsequent legal proceedings for its redemption. This examination aims to dissect the legal principles involved, the court's application of these principles, and the final decision. Factual Background The individual in question, a ....

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....proached the Commissioner of Customs for permission to redeem the currency after deducting the penalty/fine. Upon refusal by the Customs Department, the individual filed a Writ Petition. Legal Issues * Application of Section 125 of the Customs Act: The key legal issue was the interpretation and application of Section 125, which provides an option to pay a fine in lieu of confiscation. * I....

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.... fine and penalty from the total amount, indicating that no further action was needed from the petitioner's side. The Court held that the action of the respondents in not accepting the deemed payment of the fine and penalty was not justifiable. It was observed that the petitioner, by her actions, had effectively exercised the option for redemption. The Court ordered the release of the remaini....