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2012 (10) TMI 691 - CESTAT, AHMEDABADConfiscation - imposition of redemption - default in payment of duty - which was paid subsequently – Held that:- Confiscation of goods would mean that propriety of the goods shall rest with the Government and therefore if goods for confiscation are not available, redemption fine in lieu of confiscation cannot be imposed. - The natural conclusion that emerges is that if the fine is paid, the goods have to be returned. - it is nobody’s case that if the respondent pays Rs. 1 lakh, the goods will be returned by the Revenue. - No doubt, if the goods have been seized and released provisionally after execution of bond confiscation order can be made and fine can be imposed but not otherwise. – confiscation and redemption fine set aside
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