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2017 (1) TMI 206 - CESTAT MUMBAIGoods unconditionally cleared and is not available for confiscation - whether the confiscation justified even in the case where the goods are not available for confiscation? - Held that: - Tribunal in the case of Mangalore Refinery and Petrochemicals Ltd. [2012 (9) TMI 712 - CESTAT, BANGALORE], in the similar issue held that, the imported goods, though are liable to confiscation the said goods are not available for confiscation. In such a situation, the question of confiscating the said goods does not arise as the provision for grant of option of redemption under Section 125 will be rendered meaningless - confiscation not justified - appeal rejected - decided against Revenue.
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