https://www.taxtmi.com/caselaws?id=189388 Redemption fine cannot be imposed where the goods are not physically available for confiscation, so that issue failed against the assessee. On the penalty question, the reduced penalty did not give rise to any substantial question of law, and no interference was warranted. The High Court therefore declined to disturb the Tribunal's view on either issue and dismissed the appeal. en-us Tue, 22 Sep 2009 00:00:00 +0530 Fri, 09 Jun 2017 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189388 Redemption fine cannot be imposed where the goods are not physically available for confiscation, so that issue failed against the assessee. On the penalty question, the reduced penalty did not give rise to any substantial question of law, and no interference was warranted. The High Court therefore declined to disturb the Tribunal's view on either issue and dismissed the appeal. Case-Laws Customs Tue, 22 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189388