2009 (1) TMI 124 - CESTAT MUMBAI - LB

Whether goods can be confiscated and fine be imposed when excisable goods are not available - issue had already been settled in the case of Commissioner of Customs, Amritsar v. Raja Impex (P) Ltd., where it was held that fine was not imposable when goods were allowed to be cleared – Tribunal in case of Chinku Exports case also took the similar view, which was affirmed by SC – such order are binding – also the binding precedent under Custom Act are applicable to excisable goods – issue is decided against the Revenue