2015 (12) TMI 474

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..... decision of this Tribunal in the case of Shiv Kripa Ispat Pvt. Ltd. [2009 (1) TMI 124 - CESTAT MUMBAI] wherein it has been held that in case neither the goods are available nor released under any bond, in that case, redemption fine is not imposable although the goods are liable for confiscation. Therefore, we hold that the learned Commissioner has rightly held that the goods are liable for confis .....

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..... s Ltd. vs. CC, New Delhi [2000 (115) ELT 278 (SC)] if goods are not available to the customs authorities, redemption fine is imposable. 2. Learned AR submits that in this case, although the goods are not available nor released on execution of any bond, but redemption fine is imposable as held by Honble Apex in the case of Weston Components Ltd.(supra). 3. It is admitted by the learned AR th .....

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