Misdescription in Bill of Entry Leads to Legal Scrutiny; Redemption Fine Imposed Without Market Inquiry as per Customs Act, 1962, Sec. 125.

Redemption Fine - Since the goods imported were in the nature of offending goods having been mis-described in the Bill of Entry, the action in rem is still required to be legally scrutinised. It is a fact that, while imposing redemption fine no market inquiry to arrive at the correct quantum was done. The higher side of the imposable redemption fine as per Section 125 of the Customs Act, 1962 is dependent upon such determination. - AT .....

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