Provisional release does not bar redemption fine where confiscation is later upheld under customs law.

Provisional release of goods on bond or security does not extinguish the power to impose redemption fine if the goods are later held liable to confiscation. The appellate authority had accepted confiscation but set aside the fine on the view that provisional release barred its levy. The Tribunal rejected that approach and applied the principle that the right to recover redemption fine survives provisional release where confiscation is ultimately sustained. The order setting aside the fine was therefore unsustainable, and redemption fine remained validly leviable.

---

---

Issues: Whether redemption fine can be imposed on goods and a vehicle that were provisionally released, when the goods were later found liable to confiscation.

Analysis: The appellate authority had accepted the confiscation but set aside the redemption fine on the view that fine could not be imposed once the goods stood provisionally released. The Tribunal applied the governing principle that provisional release on bond or security does not extinguish the authority's power to impose redemption fine if the goods are ultimately held liable to confiscation.

Conclusion: Redemption fine was validly leviable despite the prior provisional release, and the order setting aside the fine was unsustainable.

Ratio Decidendi: Provisional release of confiscable goods does not bar the levy of redemption fine where the goods are subsequently held liable to confiscation.

---