https://www.taxtmi.com/caselaws?id=347381 The court partly allowed the appeal, setting aside the Tribunal's imposition of a penalty under Section 112(a) due to lack of jurisdiction and enhancement power. However, the court upheld the Tribunal's confirmation of the redemption fine, stating that the physical availability of goods is not necessary for imposing a redemption fine under Section 125 of the Customs Act. The appeal was thus partly allowed with no costs, and the miscellaneous petition was closed. en-us Fri, 11 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347381 The court partly allowed the appeal, setting aside the Tribunal's imposition of a penalty under Section 112(a) due to lack of jurisdiction and enhancement power. However, the court upheld the Tribunal's confirmation of the redemption fine, stating that the physical availability of goods is not necessary for imposing a redemption fine under Section 125 of the Customs Act. The appeal was thus partly allowed with no costs, and the miscellaneous petition was closed. Case-Laws Customs Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347381