https://www.taxtmi.com/caselaws?id=95580 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. en-us Tue, 25 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95580 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. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95580