Redemption fine on provisionally released seized goods remains permissible once liability is established.

Redemption fine may be imposed even where seized goods were provisionally released on execution of a bond, if confiscability and liability are later established. The earlier view that provisional release barred confiscation and redemption fine was displaced by the Supreme Court's ruling, and the order setting aside confiscation on that basis was therefore unsustainable. The matter was remanded for fresh orders in line with the Supreme Court's decision, confirming that provisional release does not by itself extinguish the power to levy redemption fine.

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Issues: Whether redemption fine could be imposed where seized goods had been released provisionally on execution of bond.

Analysis: The goods had been released provisionally on bond, and the Tribunal's earlier view that confiscation and redemption fine were unavailable in such a situation was tested against the Supreme Court's ruling that redemption fine can still be imposed where provisional release has been granted but the liability is subsequently established.

Conclusion: Redemption fine was held to be imposable in such cases, and the order setting aside confiscation on that ground was not sustainable. The matter was remanded for fresh orders in accordance with the Supreme Court's decision.

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