2014 (1) TMI 1067

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..... been imposed in lieu of confiscation and option was required to be given to the importer of the goods to pay such fine and redeem the goods so confiscated. Learned Commissioner was of the view that when the respondent deposited duty, there should not be redemption fine. Such a proposition is not sanction of law. Quantum of such fine depends on various factors and judiciously determined. Therefore .....

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..... Act authorizes confiscability of the goods. Once there is a confiscation of goods without being absolutely confiscated, redemption fine ought to have been imposed in lieu of confiscation and option was required to be given to the importer of the goods to pay such fine and redeem the goods so confiscated. Learned Commissioner was of the view that when the respondent deposited duty, there should not .....

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