Redemption fine on imported vehicle reduced, while penalty was confirmed for breach of import control notice.

Import of a vehicle in violation of the import control notice led to imposition of redemption fine and penalty. On the same factual pattern as a coordinate decision, the redemption fine was found excessive and reduced, while the penalty was left undisturbed. The imported car had already been cleared on payment of duty, and the final outcome was that the redemption fine was reduced to Rs. 3,00,000 and the penalty of Rs. 1,00,000 was confirmed, leaving the impugned order otherwise affirmed.

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Issues: Whether the redemption fine and penalty imposed on import of a vehicle warranted reduction.

Analysis: The imported car had been cleared on payment of duty, but redemption fine of Rs. 6,75,000 and penalty of Rs. 1,00,000 had been imposed for violation of the import control notice. In similar facts, a coordinate decision had reduced the redemption fine while maintaining the penalty. Following that approach and the same factual setting, the amount of redemption fine was considered excessive and fit for reduction, while no ground was found to interfere with the penalty.

Conclusion: The redemption fine was reduced to Rs. 3,00,000, and the penalty of Rs. 1,00,000 was confirmed.

Final Conclusion: The appeal succeeded only to the extent of reduction in redemption fine, while the remaining directions in the impugned order stood affirmed.

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