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Case Law Details

Case Name : Maddi Narayana Vs Additional Secretary (Madras High Court)
Appeal Number : W.P. No.140 of 2023
Date of Judgement/Order : 06/02/2023
Related Assessment Year :
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Maddi Narayana Vs Additional Secretary (Madras High Court)

Madras High Court held that rejection of application u/s 125 of the Customs Act, 1962 for release of confiscated goods on payment of redemption fine justified as the rejection was based on sound reasons.

Facts-

The only point that arises for consideration in this writ petition is whether the Original Authority has exercised his discretion correctly by rejecting the petitioner’s application filed under Section 125 of the Customs Act, 1962 seeking for redemption of Indian and Foreign currencies confiscated from the petitioner by paying fine.

Conclusion-

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