Provisional release does not bar redemption fine where confiscable goods remain liable to confiscation.

Redemption fine remains leviable where goods are otherwise liable to confiscation, even if they have been provisionally released against security. The Tribunal applied the settled principle that provisional release does not by itself extinguish the power to impose redemption fine, and relied on Supreme Court authority supporting such levy in confiscable goods cases. The contrary view was rejected, and the maintainability of redemption fine was affirmed despite provisional release.

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Issues: Whether redemption fine is leviable when confiscable goods have been provisionally released.

Analysis: The goods were held liable to confiscation, and the only basis for deleting the redemption fine was that they had been provisionally released. The Tribunal applied the settled view that provisional release does not by itself bar imposition of redemption fine, and relied on the binding Supreme Court authority recognising such levy where confiscable goods are released against security.

Conclusion: Redemption fine was held to be maintainable despite provisional release of the goods, and the contrary view was set aside.

Ratio Decidendi: Provisional release of goods does not extinguish the power to impose redemption fine where the goods are otherwise liable to confiscation.

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