Lenient clearance of pre-policy imports upheld where prior customs practice supported no confiscation or fine

Imported speakers shipped before the policy amendment were allowed to be cleared without confiscation or fine because the importer had acted under the earlier practice, and similar consignments had already been cleared by customs in the same manner. The Commissioner's grant of leniency was treated as a reasonable exercise of discretion on those facts, and no interference was warranted. The departmental challenge therefore failed, and the lenient clearance was upheld.

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Issues: Whether the departmental appeal could succeed against the Commissioner's order granting leniency and permitting clearance of imported speakers without confiscation or fine, where the goods had been shipped before the import policy amendment came into force and earlier similar consignments had been cleared in the same manner.

Analysis: The goods were loaded before the policy change became effective. Prior practice showed that similar consignments had been cleared by the customs houses without fine. In those circumstances, the Commissioner's view that the importer had acted on an existing practice and that leniency was justified was found to be reasonable, and no interference with that exercise of discretion was warranted.

Conclusion: The departmental challenge failed and the order allowing the import on a lenient basis was upheld.

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