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2018 (4) TMI 1434 - AT - CustomsRedemption fine - Duty Entitlement Pass Book Scheme - Held that: - There is nothing on record to indicate that the imports effected by the importer had been covered by a band. The non-availability of the confiscated goods is not in question. Therefore, even in the absence of a finding or any justification in the impugned order for non-imposition of fine, there is no scope for quantification of such fine without goods being available for redemption or a bond that covers recovery of fine - appeal dismissed - decided against Revenue.
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