https://www.taxtmi.com/caselaws?id=97044 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. en-us Mon, 09 Oct 2000 00:00:00 +0530 Fri, 13 Jan 2012 17:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97044 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. Case-Laws Central Excise Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97044