TMI Blog2009 (8) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The fine is in the nature of computation to the state for the wrong done by the importer/exporter. The tribunal was right in holding that in the absence of the goods being available no fine in lieu of confiscation could have been imposed. The goods in fact had been cleared earlier. The judgment in Weston (2000 (1) TMI 45 - SUPREME COURT OF INDIA) is clearly distinguishable. In our opinion, therefore, there is no merit in the questions as framed. Consequently appeal stands dismissed - 66 of 2009 - - - Dated:- 25-8-2009 - F.I. Rebello and D.G. Karnik, JJ. [Judgment per : F.I. Rebello, J. (Oral)]. - Admit on the following questions : (a) Whether the goods held to be improperly imported are liable for confiscation under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited by the assessee during investigation was appropriated against the demand confirmed. Penalty were also imposed. The imported goods were confiscated and a redemption fine of Rs. 13,45,000/- under Section 125 of Customs Act, 1962 was imposed in lieu of confiscation. 3. The Respondent aggrieved by the impugned order of the Commissioner, preferred an appeal before CESTAT. The CESTAT confirmed the differential duty as also consequent penalty and interest. In so far as appeal preferred is concerned, the CESTAT held relying on the judgment of this court in the case of Commissioner of Customs (EP) v. Jupiter Exports, 2007 (213) E.L.T. 641 (Bombay), that if partnership is penalized, separate penalties cannot be imposed on the Partners and set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere fact that the goods were released on the bond being executed, would not take away the power of the customs authorities to levy redemption fine. The contention therefore, of the appellants there that the redemption cannot be imposed because the goods were not available for custody of the respondent authorities was rejected. 5. In our opinion, the concept of redemption fine arises in the event the goods are available and are to be redeemed. If the goods are not available, there is no question of redemption of the goods. Under Section 125 a power is conferred on the Customs Authorities in case import of goods becoming prohibited on account of breach of the provisions of the Act, rules or notification, to order confiscation of the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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