Commissioner finds goods liable for confiscation but not available for redemption due to exportation. Penalties imposed.

The Commissioner found goods liable for confiscation but did not issue a confiscation order as they had been exported. Penalties were imposed. The appeal focused on the decision not to impose a redemption fine. The impugned goods were confirmed to have been exported and were not available for confiscation. Since the goods were out of the country, the option of redemption was not applicable. The appeal was disposed of accordingly.

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Issues involved: Appeal against the decision of the Commissioner regarding confiscation of goods and imposition of penalties.

Summary:
The Commissioner held goods valued at Rs. 1,60,11,879 liable for confiscation, but as the goods had already been exported, no confiscation order was passed. Penalties were imposed on the respondent and others. The department's appeal was limited to the Commissioner's decision not to impose a redemption fine after finding the goods liable for confiscation. The impugned goods were confirmed to have been exported and were not available for confiscation as they were already out of the country. The Customs Act allows for the option to pay a fine in lieu of confiscation, but in this case, since the goods were not available for confiscation, the question of granting the option of redemption did not arise. The appeal was disposed of accordingly.

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