Redemption fine for clandestinely removed goods upheld where provisional release precedent did not apply.

A precedent on redemption fine for provisionally released goods was held inapplicable where the goods had been clandestinely removed and were not available for confiscation. The Tribunal found that the Commissioner (Appeals) had already considered the issue with reference to relevant judicial decisions and saw no reason to interfere. As a result, the redemption fine was not disturbed and the Revenue's challenge failed, leaving the order in favour of the assessee intact.

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Issues: Whether redemption fine could be sustained in respect of goods clandestinely removed and not available for confiscation.

Analysis: The Tribunal held that the cited precedent concerning provisional release of goods after execution of bond was not applicable because the present case involved clandestine removal and not provisional release. Since the Commissioner (Appeals) had already examined the issue in the light of relevant judicial decisions, no interference was warranted.

Conclusion: The redemption fine was not disturbed, and the Revenue's challenge failed.

Final Conclusion: The order in favour of the assessee was upheld and the Revenue's appeal was rejected.

Ratio Decidendi: A precedent concerning redemption fine on provisionally released goods does not govern a case of clandestinely removed goods that were never provisionally released.

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