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2017 (5) TMI 1001 - AT - CustomsViolation and misuse of DEEC scheme - confiscation - redemption fine - goods could not be confiscated as not available - Held that: - the imported goods are released to the respondent on the condition that the same will be used for the specified purpose and a Bond is executed by the appellant. In these circumstances, it cannot be said that the goods are unconditionally released to the respondent - it cannot be said that the goods could not be confiscated - matter is remanded to the adjudicating authority for determination of redemption fine in lieu of confiscation of the goods - appeal allowed by way of remand.
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