https://www.taxtmi.com/caselaws?id=53049 Goods not physically available and not provisionally released against bond cannot be confiscated under the Customs Act, so confiscation and redemption fine were set aside for the non-available consignment, while the redemption fine for the seized consignment was reduced on the basis of value, duty impact and margin of profit. A proprietor and the firm are not distinct entities for penalty purposes, and duplicate penalties under Sections 112 and 114A for the same offence were not justified, so the separate penalties were deleted and a consolidated penalty on the proprietor was sustained. The penalty on the other appellant was set aside because the record did not establish active involvement. en-us Fri, 18 Jun 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53049 Goods not physically available and not provisionally released against bond cannot be confiscated under the Customs Act, so confiscation and redemption fine were set aside for the non-available consignment, while the redemption fine for the seized consignment was reduced on the basis of value, duty impact and margin of profit. A proprietor and the firm are not distinct entities for penalty purposes, and duplicate penalties under Sections 112 and 114A for the same offence were not justified, so the separate penalties were deleted and a consolidated penalty on the proprietor was sustained. The penalty on the other appellant was set aside because the record did not establish active involvement. Case-Laws Customs Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53049