2001 (11) TMI 593

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..... spondent. [Order]. - In the impugned order, the Commissioner has directed payment of duty in accordance with the value he has determined of the imported goods, imposed a penalty of Rs. 40 lakhs under Section 112 of the Act as an alternative for fine in lieu of confiscation of goods which he holds liable to confiscation under Clause (m) of Section 111 of the Act, which had already been re .....

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..... goods are available for confiscation or not. We are however of the prima facie view that such penalty is not a substitute for redemption fine which is provided in Section 125 of the Act. The Commissioner himself is clear that he has specifically imposed this penalty in lieu of confiscation ; it is also further clear from the fact that he has imposed separate penalty on the importer. His action i .....

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