...section 125 of Customs Act, 1962.4. We have heard the Learned Authorised Representative and Learned Counsel for...section 28 with section 125 Customs Act, 1962 at the appellate stage. Nothing could be farther from the facts. The cited d...section 125 Customs Act, 1962 to enable it to be invoked where the fulfilment of conditions annexed to duty-free import are not ci...

...duty of Rs. 8,20,543/- was confirmed under Section 28(2) of the Customs Act, 1962 and recovery of interest under ...order-in-original to the extent of the direction of imposition of redemption fine under Section 125 of the Customs Act.5. CESTAT in its order relied on the judgment of the Punjab and..., was considering the substantial question of law, namely whether redemption fine under Section 125 of the Customs Act, 1962...

...confiscated under Section 111(h) of the Customs Act, 1962. However, I give an option to redeem the goods on payment of fine of Rs. 4,25,000/- (Rupees Four Lakhs Twenty Five Thousand only) under ...approximately Rs. 3 Crores used for unloading of imported steel cargo from vessel Flag Alexandros is confiscated under Section 115(2) of the Customs Act, 1962. However, I give an option to redeem ...117 of the Customs Act, 1962. iv. I impose a penalty of Rs. 1,50,000/- (Rupees One Lakh Fifty Thousand only) on M/s. Sadhav Shipping Ltd. under Section...

...provided under Section 28(1) of the Customs Act would not come into play. By order of the adjudicating authority the goods imported were confiscated under Section 111(o) of the Customs Act with an...issued by a “proper officer” does not arise nor the question of limitation. It is submitted that the copy of the notice, as annexed, does not mention Section 28(1) of the Customs Act, in any case if it is taken to be there,...attention to Chapter XIV of the Customs Act and submits that it relates to confiscation of goods and conveyances and imposition of fines. It does not relate to imposition or demand of customs duty. Sections 124 and ...

...)(2) of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 (hereinafter referred to as "Waste Management Rules"). Redemption fine was imposed under Section 125 of the Customs Act, 19... Rules and had a utility life of 5 to 7 years, as certified by the Chartered Engineer. Release of the consignment was directed under Section 125 of the Customs ...the Waste Management Rules, re-export was rightly ordered under Rule 15 of the Waste Management Rules while imposing redemption fine. Section 125 of the Customs Act could not have been relied upon...

.... Therefore, from the case of Atul Automation (supra) it appears that on the basis of restriction on import a good cannot be said to be prohibited good in terms of Section 2 (33) Customs Act....Act the authority concerned may levy fine in lieu of confiscation and, therefore, it appears from the provisions of Section 11 of Customs Act gold is not prohibited goods but it is restricted goods and as per .... 22,83,762/- respectively. It is further alleged that the statements of applicants and other co-accused persons were recorded by the Custom Officers under Section 108 Customs Act and they confessed their guilt...

...case, nevertheless the imposition of penalty under Section 125 of the Customs Act, 1962 is not sustainable. In this...Section 125 of the Customs Act. He said that the penalty was imposed under Section 125 as it was clearly mentione...by mistake it was mentioned in the Order under Section 125 of the Act.4. On a careful consideration of facts and circumstances of the case and in view of the submissions made by both sides, we...

..., from the case of Atul Automation (supra) it appears that on the basis of restriction on import a good cannot be said to be prohibited good in terms of Section 2 (33) Customs Act . ...Act the authority concerned may levy fine in lieu of confiscation and, therefore, it appears from the provisions of Section 11 of Customs Act gold is not prohibited goods but it is restricted g...clause of sub Section 6 of Section 104 of the Customs Act and keeping in view sub Section 7 of Section 104 of the Customs Act, the alleged offence committed by the applicant is b...

...lieu of confiscation under Section 125 of the Customs Act, 1962, in addition to redemption fine, duty is also to be...discharged as per the provision of Section 125(2) of the Customs Act, 1962.2. The appeal was listed on 2-1-09 which was adjourned to 16-1-09 on the request of the appellants...of redemption fine, duty is payable as per the provisions of Section 125(2) of Customs Act, 1962. She cites the decision of the Tribunal in Central India Institute of...

...Commissioner ordered confiscation of the goods under Section 111(d) of the Customs Act, 19624. However, an option was furnished under Section 125(1) of the Act ...exercising the discretion conferred by Section 125(1).On the other hand, learned counsel appearing on behalf of the assessee submitted that the option of imposing a redemption under Section...the importation or exportation is prohibited under the Act or any other law for the time being in force. Section 125 of the Customs ...

...question on payment of redemption fine. In view of the provisions of Section 125 of Customs Act, the contention is....3. I find that the provisions of Section 125 of Customs Act provide that whenever confiscation of a..., therefore, it can be released on payment of redemption fine only to the owner of the currency notes. As per the provisions of Section 125 of the Customs Act M/s. Newton Engineering...

...in currency on payment of Redemption fine under Section 125 of Customs Act and the absolute confiscation of the...provisions of Customs Act, 1962 would merit absolute confiscation or option for payment of redemption fine under ...: Redemption find could not be imposed - Section 125 of Customs Act, 1962. [para 10]”6...

...goods under Section 111(d) and (m) of the Customs Act and also imposed a fine of Rs. 1 lakh under Section 125 of the Act in lieu of confiscation. The adjudicating author...Section 125 of the Customs Act in lieu of confiscation of goods even if the goods were not available for confiscation. Contra view ...case of Venus Enterprises (supra) to the effect that fine was imposable under Section 125 of the Customs Act even if...

...Madhya Pradesh initiated criminal proceedings under Section 125 read with Section 111 of the Customs Act, 1962 and the learned Chief Judicial Magistrate, Durg, by his order convicted the petitioner and...given a show cause notice as to why the period of six months fixed under Section 110(2) of the Customs Act, 1962 should not be extended but no reply was given by the petitioner till 10-11-1973 or even...Section 124(a) of the Customs Act, 1962. Under the proviso to sub-section (2) of Section 110 of the Customs Act, 1962, a show cause notice specifying the requisite particulars, was given ...

...111(d) of the Customs Act, 1962 read with Section 5 of the Import and Export (Control) Act, 1947. I, however, allow under Section 125 of the Customs Act, 1962, an option to pay i...licence, an offence under Section 111(d) of the Customs Act, 1962 (hereinafter called ‘the said Act’) read with Section 3 of the Import and Export (Control) Act, 1947 was established against the...examine the legality or propriety thereof and also to direct such authorities to file appeals. Sub-section (5) was added to Section 129-D by the Customs and Central Excises Laws Amendment Act, 1988...

...the Commissioner of Customs on payment of which the appellants were given option to get the goods released, was in violation of Section 125(1) of the Customs Act...should be redetermined in accordance with the provisions of Section 125(1) of the Customs Act.3. On the other hand, learned SDR...violation of provisions of Section 125(1) of the Customs Act.4. We have heard both the sides and gone through the record...

.... As per Section 125 of the Customs Act, 1962 which has been reproduced herein as under...released on payment of redemption fine. Admittedly, the gold in question is not prohibited goods under the Customs Act or any other law in force.5. In that circumstances, the goods in question cannot b...the Customs Act, 1962. Therefore, I do...

...of profit as envisaged under Section 125 of the Customs Act, has not been worked out, nevertheless it was observed...Section 125 of Customs Act in imposing the redemption fine and to pass an appropriate order in accordance with law on providing an ...Commissioner of Customs and Central Excise (Appeals), Bangalore.2. Heard both sides.3. Shri Lakshminarayanan, ld. Adv., appearing for the...

...redeem the same on payment of such fine as may be considered appropriate by him. Reliance has been placed by learned counsel for the appellants on Section 125(1) of the Customs Act in support of the...Judgment1. These appeals are capable of being disposed of on a short ground. The Additional Collector of Customs by an order dated 30-12-1982...confiscated a consignment of goods (zip fasteners) imported by the appellants and imposed a penalty on the appellants. The said order has been confirmed by the Customs, Excise and Gold (Control) Appellate...

...under Section 125 of the Customs Act namely, option to pay fine in lieu of confiscation. It is submitted that in a...Section 125 of the Customs Act, we do not find that there is any merit in the appeals.4. The appeals...125 of the Customs Act. In fact, as the records disclose, the Tribunal has, by a detailed order, considered the said question and rejected the prayer of the appellants. Since the two authorities...