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<h1>Appellate Tribunal rejects penalty, stays recovery.</h1> <h3>VIPIN ENTERPRISES Versus COMMISSIONER OF CUSTOMS, KANDLA</h3> The Appellate Tribunal CEGAT, Mumbai found the penalty imposed by the Commissioner as a substitute for fine in lieu of confiscation unacceptable in law. ... Penalty not a substitute of redemption fine The Appellate Tribunal CEGAT, Mumbai found the penalty imposed by the Commissioner as a substitute for fine in lieu of confiscation unacceptable in law. The Tribunal waived the deposit of the penalty and stayed its recovery. The legal basis for the penalty as a substitute for fine in lieu of confiscation was not supported.