https://www.taxtmi.com/caselaws?id=88889 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. en-us Tue, 16 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 10:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88889 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. Case-Laws Customs Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88889