2009 (8) TMI 115 - BOMBAY HIGH COURT

Whether the goods held to be improperly imported are liable for confiscation under Section 111 of the Customs Act, 1962, even though the same are cleared and not available for seizure?

Whether on the facts and the circumstance of the case the Hon'ble CESTAT is correct in law in holding that since the imported goods were not available as being already cleared, the same was not liable for confiscation?

Held that:- The question of confiscating the goods would not arise if there are no goods available for confiscation nor consequently redemption. Once goods cannot be redeemed no fine can be imposed. The fine is in the nature of computation to the state for the wrong done by the importer/exporter.

The tribunal was right in holding that in the absence of the goods being available no fine in lieu of confiscation could have been imposed. The goods in fact had been cleared earlier. The judgment in Weston (2000 (1) TMI 45 - SUPREME COURT OF INDIA) is clearly distinguishable. In our opinion, therefore, there is no merit in the questions as framed. Consequently appeal stands dismissed