Redemption fine and penalty reduced after accepted duty payment and a non-deliberate recordkeeping lapse.

Redemption fine and penalty imposed for non-recording of goods in statutory records were reduced where duty liability had already been accepted and discharged, and the lapse was treated as non-deliberate and attributable to work pressure. On those facts, the monetary punishments were found excessive and warranted interference. The order was otherwise upheld.

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Issues: Whether the redemption fine and penalty imposed on account of non-recording of goods in the statutory records deserved reduction.

Analysis: The duty liability had already been accepted and discharged, and the lapse was treated as not deliberate but attributable to work pressure. On the facts and circumstances, the quantum of the monetary punishments was found to warrant interference.

Conclusion: The redemption fine and penalty were reduced to Rs. 15,000 each, and the order was otherwise upheld.

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