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2010 (3) TMI 622 - AT - CustomsRedemption fine – Confiscation and penalty - Goods imported availing concessional duty, sold in violation of terms thereof and not available either with assessee or department. Held that – no order of confiscation could be passed on such goods. Redemption fine also set aside. Confiscation and Penalty – Extension of time sought to fulfill export obligation, but thereafter no progress made to fulfill it, and impugned goods not claimed to be in possession of importer. Held that – Importer rendered the goods liable to confiscation and was liable to penalty.
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