Redemption fine requires goods to be available for confiscation; no substantial question of law arose on the penalty challenge.

Redemption fine cannot be imposed where the goods are not physically available for confiscation, so that issue failed against the assessee. On the penalty question, the reduced penalty did not give rise to any substantial question of law, and no interference was warranted. The High Court therefore declined to disturb the Tribunal's view on either issue and dismissed the appeal.

---

---

Issues: (i) whether redemption fine can be imposed when the goods are not physically available for confiscation; and (ii) whether any substantial question of law arose in relation to the penalty imposed.

Issue (i): Whether redemption fine can be imposed when the goods are not physically available for confiscation.

Analysis: The goods having already been found unavailable for confiscation, the question of imposing redemption fine did not survive for consideration.

Conclusion: Redemption fine could not be imposed in the absence of goods available for confiscation, and the issue was answered against the assessee.

Issue (ii): Whether any substantial question of law arose in relation to the penalty imposed.

Analysis: The penalty had been reduced by the Commissioner of Customs, and no substantial question of law was shown to arise from the Tribunal's decision on that aspect.

Conclusion: No substantial question of law arose on the penalty issue, and the challenge failed.

Final Conclusion: The appeal was dismissed, with the Court declining to interfere on either the redemption fine or penalty issue.

Ratio Decidendi: Redemption fine cannot be imposed when the goods are not available for confiscation, and interference is unwarranted where no substantial question of law arises on the penalty issue.

---