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2009 (9) TMI 974 - HC - CustomsWhether in the facts and circumstances of the case and in law the CESTAT is right in dismissing the appeal of revenue and holding that no redemption fine can be imposed and penalty levied when the goods are physically not available for confiscation? Held that: - as the goods are not available for confiscation no redumption fine can be imposed - In so far as penalty is concerned, the Commissioner of Customs reduced the penalty from ₹ 60,000/to ₹ 5,000/- - appeal dismissed - decided against appellant.
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