Import conditions for weldable structural steel justified confiscation, while redemption fine and penalty were moderated on the facts.

Imported H-beams treated as weldable structural steel under Notification No. 44/2000 were held liable to confiscation where the required BIS registration certificate was not produced, as the import conditions were not met and Section 111(o) of the Customs Act, 1962 was attracted. Penalty under Section 112(a) was also sustainable on the same breach. However, the redemption fine and penalty were considered excessive on the facts and value of the goods, so both were reduced.

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Issues: Whether imported H-beams, treated as weldable structural steel covered by Notification No. 44/2000, were liable to confiscation for want of a BIS certificate, and whether the redemption fine and penalty required reduction.

Analysis: The goods were described in the invoice as H-beams conforming to BS 4360 and were accepted as weldable structural steel. In the absence of the requisite registration certificate under Notification No. 44/2000, confiscation was justified under Section 111(o) of the Customs Act, 1962, and penalty was attracted under Section 112(a) of the Customs Act, 1962. Considering the totality of the facts and the value of the goods, the redemption fine and penalty were found liable to be moderated.

Conclusion: Confiscation was upheld, but the redemption fine and penalty were reduced.

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