Kamalakanth Dhandayuthapni vs Commissioner Of Customs - Chennai Ii ... on 28 February, 2025
10. Further, this Tribunal's Bench in the case of Sarguroh Azam Gulzar
Khan v. CC (Seaport-Import), Chennai in the Final Order No. 181/2010,
dated 11-2-2010 also held that absolute confiscation is not warranted.
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Therefore, we hold that the adjudicating authority in the present case
ordering for absolute confiscation is not justified. Accordingly, we hold that
the order of absolute confiscation ordered by the adjudicating authority is
modified into an order of confiscation with an option for redemption of
vehicle on payment of redemption fine and appropriate customs duty on
such clearance."