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2009 (9) TMI 1013 - 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 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.
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