Writ interference in customs confiscation rejected after authorities found non-compliance with exemption conditions and upheld fine and penalty.

Writ interference with confiscation of an imported machine was declined where customs authorities found non-compliance with the conditions of an exemption notification. The import had been cleared under the exemption, but adjudication after remand again ordered confiscation with an option to pay fine and penalty, and the appellate authority affirmed that view. The Court held that the factual findings recorded on the material before the statutory authorities disclosed no irregularity or illegality warranting interference in writ jurisdiction. The confiscation order and the appellate order were therefore upheld.

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Issues: Whether the confiscation of the imported machine, along with fine and penalty, was liable to be interfered with in writ jurisdiction on the ground that the conditions of the customs exemption notification were not complied with.

Analysis: The import was made availing exemption under Notification No. 64/88-Customs dated 01.03.1998, but proceedings were initiated on the allegation of non-compliance with the conditions attached to the exemption. The adjudicating authority, after earlier remand, again ordered confiscation with an option to pay fine and penalty, and the appellate authority rejected the challenge. The Court noted that the factual findings recorded by the statutory authorities were based on the material before them and no irregularity or illegality warranting interference was shown.

Conclusion: The confiscation order and the appellate order were upheld and the challenge failed.

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