2009 (10) TMI 703

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..... Order whereby an option was granted to the Respondent to redeem the goods on payment of redemption fine of Rs. 4,000.00. In this case, the goods namely, buffaloes were held to be liable for confiscation under the Customs Act on the ground that the Respondent tried to smuggle the bufffaloes out of India, as the same were found grazing near the Indo-Bangladesh Border. 3. Only contention of the Re .....

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..... therein. As there is no prohibition to grant option to redeem the prohibited goods on payment of redemption fine, therefore I find no infirmity in the impugned Order whereby the Commissioner (Appeals) has exercised his discretion by imposing a redemption fine of Rs. 4,000.00, as the value of the goods as per the Revenue is Rs. 18,800.00, I find no infirmity in the impugned Order and hence, the Ap .....

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