Top Highlights

• Which category of goods will be non-prohibited but nonetheless liable to confiscation?
• What is the scope of redemption under Section 125 of the Act?
• hereas in case of any other non-prohibited goods, an option „shall be‟ mandatorily given to the owner of the goods or where such owner is not known, the person from whom possession or custody of such goods had been seized, an option to pay fine or penalty in lieu of confiscation
• he word ̳any prohibition‘ in Section 111(d) of the Act meant complete as well as partial prohibition and merely because Section 3 of the Imports and Exports (Control) Act, 1947 used three different expressions “prohibiting”, “restricting” or otherwise “controlling” was not to cut down the amplitude of the word “any prohibition” in
• Section 111(d) of the Act, and therefore, the decision by the Adjudicating Authority not permitting release/redemption was upheld

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