Redemption fine cannot be imposed when imported goods are unavailable for confiscation, leaving no effective confiscatory relief.

Redemption fine in lieu of confiscation requires the goods to be available for confiscation; where imported goods were no longer available and there was no indication that they had been released on bond or guarantee, confiscatory relief could not be meaningfully granted. The text notes that the appeal concerned enhancement of assessable value and a request for redemption fine despite the absence of the goods. On that basis, the departmental appeal failed and redemption fine was held inapplicable in respect of goods not available for confiscation.

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Issues: Whether redemption fine in lieu of confiscation could be imposed when the imported goods were not available for confiscation.

Analysis: The appeal challenged the non-confiscation of goods despite enhancement of assessable value and sought imposition of redemption fine. The goods had been imported long earlier and there was no indication that they were available or had been released on bond or guarantee. Redemption fine presupposes confiscation of the goods, and in the absence of the goods the department could not obtain meaningful confiscatory relief at that stage.

Conclusion: Redemption fine could not be imposed in respect of goods not available for confiscation, and the departmental appeal failed.

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