INOX INDIA LTD. Versus COMMISSIONER OF CUSTOMS (EXPORT) , NHAVA SHEVA - Customs - CESTAT MUMBAI - Tri - Confiscation of goods u/s 113(g) - Penalty under Section 114(iii) - Imposition of redemption fine - Held that - redemption fine cannot be imposed if the goods are not available for confiscation unless the goods were allowed to be cleared subject to furnishing undertaking/bond etc. - imposition of redemption fine in the impugned order is not sustainable in law - Following decision of Shiva Krip................................... Customs - Case Laws
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