CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

The Tribunal stated that no court has held that prohibited goods were to be released for re-export without payment of redemption fine. Such a stance would encourage importers smuggling/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.

delhi high court
Case BriefsHigh Courts

Importation of gold is a prohibited item within the meaning of Section 2(33) of Customs Act, and that redemption in case of importation of gold that is brought into India illegally in the form of ‘smuggling' does not entitle the owner or importer for automatic release/redemption of such item.