Redemption fine for confiscated baggage goods could not be enhanced under an outdated Board instruction.

Redemption fine for confiscated baggage goods was not required to be enhanced to 50% of value on the basis of an old Board instruction. The instruction was issued under the repealed Import Control Act, 1947, and its regulatory context had been superseded by later foreign trade legislation and orders. It was therefore treated as no longer relevant to the dispute. The reference in that instruction to basic articles also did not justify a mandatory enhancement on the facts. The redemption fine already imposed was upheld, and the request for enhancement was rejected.

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Issues: Whether the redemption fine imposed on confiscated baggage goods required enhancement to 50% of the value on the basis of the Board's 1970 instruction.

Analysis: The instruction relied upon was issued under the regime of the Import Control Act, 1947, which stood repealed, and its underlying regulatory framework had been superseded by later foreign trade legislation and orders. The instruction was also of an old vintage and was treated as having lost relevance for the present dispute. The circumstances noted in the instruction, including the reference to basic articles, did not justify a mandatory enhancement of redemption fine in the facts of the case.

Conclusion: The demand for enhancement of redemption fine was not accepted and the fine already imposed was upheld.

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