https://www.taxtmi.com/caselaws?id=181715 Redemption fine cannot be imposed when the confiscable goods are not physically available, and the Bombay HC followed its earlier view to that effect. On penalty, the Court found no substantial question of law because the Commissioner of Customs had already reduced the penalty, so judicial interference was unwarranted. The appeal therefore failed and was dismissed. en-us Tue, 22 Sep 2009 00:00:00 +0530 Mon, 11 May 2026 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181715 Redemption fine cannot be imposed when the confiscable goods are not physically available, and the Bombay HC followed its earlier view to that effect. On penalty, the Court found no substantial question of law because the Commissioner of Customs had already reduced the penalty, so judicial interference was unwarranted. The appeal therefore failed and was dismissed. Case-Laws Customs Tue, 22 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181715