Tribunal upholds order for confiscation and redemption of goods; fines imposed for non-compliance.

The Tribunal upheld the Commissioner's order for the confiscation and redemption of goods imported without the required license, including nail cutters, imposing fines and penalties for non-compliance. The appellant's argument against the excessive fines and penalties was dismissed, with the Tribunal emphasizing the importer's non-disclosure of the nail cutters and the substantial quantity involved. The appeal challenging the redemption fines and penalties was consequently dismissed.

---

---

Issues:
1. Confiscation of goods imported without required license.
2. Confiscation and redemption of goods containing nail cutters.
3. Imposition of penalty and redemption fine.

Analysis:
1. The appellant imported toys and florescent tubes without the necessary license, leading to adjudication for importing consumer goods requiring a license. The Additional Commissioner ordered confiscation of the goods under Section 111 of the Act, with an option for redemption upon payment of a fine of Rs. 1.50 lakhs and imposed a penalty of Rs. 35,000 under Section 112. The appellant did not contest the liability for confiscation but argued that the redemption fine and penalty were excessive.

2. Subsequently, after an examination by officers of the Directorate of Revenue Intelligence, 100 cartons containing nail cutters were found in the consignment. The importer was issued a notice proposing confiscation of the nail cutters under relevant clauses of the Act and the remaining goods under another section for concealing the nail cutters. The Commissioner's order allowed redemption of the nail cutters on payment of Rs. 65,000 and the other goods on payment of Rs. 50,000, along with a penalty of Rs. 50,000. The appeal was against this second order of redemption.

3. The appellant's counsel did not dispute the liability for confiscation but argued that the redemption fine and penalty were excessive and harsh, considering that the importer had already paid penalties and fines on the goods. The Tribunal noted the substantial quantity of nail cutters in the consignment that went unnoticed by the assessing officer and the importer's failure to disclose this fact. The Tribunal found no grounds for leniency based on the circumstances and upheld the Commissioner's order, dismissing the appeal.

---