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2017 (2) TMI 186 - AT - CustomsImposition of redemption fine - misuse of Advance License Scheme - whether the redemption fine is liable to be set aside on the ground that goods liable for confiscation, not available? - Held that: - reliance was placed in the case of National Leather Cloth Manufacturing Company [2015 (8) TMI 1224 - BOMBAY HIGH COURT], where it was held that redemption fine is concept which arises in event goods are available and are to be redeemed. If goods are not available there is no question of redemption of goods - redemption fine set aside, as no goods available for confiscation - appeal dismissed - decided against Revenue.
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