2009 (9) TMI 974 - HC - Customs

Whether in the facts and circumstances of the case and in law the CESTAT is right in dismissing the appeal of revenue and holding that no redemption fine can be imposed and penalty levied when the goods are physically not available for confiscation? Held that - as the goods are not available for confiscation no redumption fine can be imposed - In so far as penalty is concerned, the Commissioner of Customs reduced the penalty from ₹ 60,000/to ₹ 5,000/- - appeal dismissed - decided against appellant.

Summary

The High Court of Bombay considered whether a redemption fine and penalty could be imposed when goods are not available for confiscation. The court held that no redemption fine can be imposed when goods are not available for confiscation. The penalty was reduced from Rs. 60,000 to Rs. 5,000, and the court dismissed the appeal as no substantial question of law was involved. The court clarified that it is not concerned with imposing a penalty when a redemption fine cannot be imposed.