2013 (12) TMI 460

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... give an option to redeem the goods to the owner. In view of the provisions of Section 125 of the Customs Act, I find no infirmity in the impugned Order whereby an option is given to the owner to redeem the goods which are not prohibited or restricted goods - Stay denied. - C/84//2011 - Final Order No. A-190/KOL/2011 - Dated:- 7-6-2011 - Shri S.S.Kang, J. Shri A.K. Sharma, JDR, for the Appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Commissioner (Appeals) has wrongly allowed the same to be released on payment of redemption fine. The contention of the Revenue is that the impugned goods are prohibited goods and there is no warrant in law to allow redemption of the same. 6. I find that Section 125 of the Customs Act, 1962 provides - whenever confiscation of any goods is authorized by this Act, the officer adjudging it may, i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X