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2010 (7) TMI 325 - BOMBAY HIGH COURT
Waiver of redemption fine - goods are not available, there is no question of redemption of the goods - order can only be passed if the goods are available, for redemption - Held that: - goods cannot be redeemed no fine can be imposed - fine is in the nature of compensation to the state for the wrong done by the importer/exporter - appeals are dismissed