M/S. Weston Components Ltd. v. Commissioner of Customs, New Delhi

It is contended by the learned counsel for the appellant that redemp­ tion fine could not be imposed because the goods were no loger in the F custody of the respondent-authority. It is an admitted fact that the goods were released to the appellant Ou an application made by it and on the appellant executing a bond. Under these circumstance& if substquently it is found that the import was not valid or that there was any other ir­ regularity which would entitle the customs authorities to confiscate the said G goods, then the mere fact that the goods were released on the bond being executed would not take away the power of the customs authorities to levy redemption fine. The appeal is dismissed. H T.N.A. Appeal dismissed. 26 ..