Redemption fine and penalty reduction for imported used photocopiers where confiscation was undisputed and mens rea was not high.

Redemption fine and penalty imposed on an importer of old and used photocopiers and components were reduced because the valuation and confiscation findings were not disputed, and the challenge was confined to the quantum of punishment. The record disclosed no specific justification for the higher quantum, and the circumstances did not show a high degree of mens rea. In these facts, a lesser fine and a correspondingly reduced penalty were treated as appropriate, while the remaining findings were left undisturbed.

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Issues: Whether the redemption fine and penalty imposed on the importer required reduction in view of the facts and circumstances of the case.

Analysis: The imported goods were old and used photocopiers and components, and the declared value was based on the supplier's invoice. The valuation adopted by the adjudicating authority was not challenged, and the confiscation was also not disputed. The grievance was confined to the quantum of redemption fine and penalty. The order did not disclose any specific justification for the quantum imposed, and the circumstances did not indicate any high degree of mens rea. In these circumstances, a lesser fine and a correspondingly reduced penalty were considered appropriate.

Conclusion: The redemption fine was reduced to Rs. 2,00,000 and the penalty was reduced to Rs. 50,000, with the remaining findings affirmed.

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