Goods liable for confiscation can be released on payment of redemption fine

Classic Interiors Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that after adjudication if the goods are held liable for confiscation, they may be released on payment of redemption fine.

Facts- The appellant imported some goods. Directorate of Revenue Intelligence received intelligence that the goods were mis-declared in terms of value and also in terms of percentage of polyvinyl chloride. During investigation, the goods were seized u/s. 110 of the Customs Act, 19627 by

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