2009 (9) TMI 1013

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..... s are not available for confiscation no redemption fine can be imposed - before the Tribunal the issue of penalty was not at all involved. We find that no substantial question of law is involved - appeal dismissed - decided partly in favor of assessee. - Customs Appeal No. 70 of 2009 - - - Dated:- 22-9-2009 - Mr. F.I. Rebello and Mr. D.G. Karnik, JJ. ORDER Mr. Yogesh Nadkarni, waives s .....

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..... . In so far as penalty is concerned, we find that the Commissioner of Customs reduced the penalty from ₹ 60,000/- to ₹ 5,000/-. It is contended on behalf of respondents that before the Tribunal the issue of penalty was not at all involved. We find that no substantial question of law is involved. In the light of that appeal dismissed. We further make it clear that we are not conce .....

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