No redemption fine when confiscation remains unchallenged

M/s. O.M.S. Sivajothi Mills Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai has held that redemption fine under Section 125 of the Customs Act, 1962 is an option in lieu of confiscation and hence, both (confiscation and redemption fine) cannot run simultaneously. It observed that when the order on confiscation remained unchallenged, and when even the exporter

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