Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods...

Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of goods is set aside so as to facilitate re-export of impugned goods - Once the confiscation is set aside, the question of imposition of redemption fine does not arise - Further, on setting aside confiscation, imposition of penalty also does not arise. .....

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