https://www.taxtmi.com/caselaws?id=53330 The Tribunal set aside the Order-in-Original confirming the demand, confiscation of goods, and imposition of redemption fine. It held that goods already exported and not available for confiscation cannot be confiscated. The Tribunal ruled out penalty imposition under Section 114(iii) of the Customs Act, 1962, as the goods were not available for confiscation. The appeal was partly allowed, with the Tribunal providing consequential relief accordingly. en-us Thu, 04 Mar 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53330 The Tribunal set aside the Order-in-Original confirming the demand, confiscation of goods, and imposition of redemption fine. It held that goods already exported and not available for confiscation cannot be confiscated. The Tribunal ruled out penalty imposition under Section 114(iii) of the Customs Act, 1962, as the goods were not available for confiscation. The appeal was partly allowed, with the Tribunal providing consequential relief accordingly. Case-Laws Customs Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53330