Customs penalty reduced to Rs. 5,000 as Bombay HC rules out redemption fine for unavailable goods.

The Bombay HC held that no redemption fine can be imposed when goods are unavailable for confiscation. The penalty was reduced to Rs. 5,000 from Rs. 60,000 by the Commissioner of Customs. The court dismissed the appeal, stating no substantial legal question arose regarding imposing a penalty when a redemption fine cannot be imposed.

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The Bombay High Court considered whether a redemption fine and penalty could be imposed when goods are not available for confiscation. The court held that no redemption fine can be imposed in such cases. The penalty was reduced from Rs. 60,000 to Rs. 5,000 by the Commissioner of Customs, and the court found no substantial question of law involved, thus dismissing the appeal. The court clarified that it is not concerned with whether a penalty can be imposed when a redemption fine cannot be imposed.

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