Customs duty quantification delays cannot defeat timely redemption of confiscated goods when authorities fail to communicate payable duty.

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Full Text of the Document

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....Redemption of confiscated goods remains available where the person seeking redemption timely requests quantification of applicable customs duty, but the authorities neither quantify it nor clarify that redemption fine and penalty may be paid independently. Failure to complete redemption within the stipulated period cannot then be attributed solely to the claimant, notwithstanding that expiry ordinarily makes confiscation absolute. The High Court directed communication of duty and release of the gold bars after payment of duty, redemption fine, penalty and stipulated interest.....