Misdeclaration of imported goods justified confiscation, with redemption fine and penalty upheld as proportionate to value.

Misdeclaration of imported goods was established because the cargo was found to be iron pellets, not the declared non-alloy steel melting scrap, and that finding was not disputed. On that factual basis, confiscation under the Customs Act was sustained. The redemption fine and penalty were also upheld because they were considered modest in relation to the value of the goods, and no reduction was warranted.

---

---

Issues: Whether the confiscation of misdeclared imported goods and the redemption fine and penalty imposed under the Customs Act, 1962 called for interference.

Analysis: The imported goods were found to be iron pellets and not the declared non-alloy steel melting scrap, and the assessees did not dispute this finding. In view of the established misdeclaration, confiscation was upheld. The value of the goods was about Rs. 60 lakhs, and the redemption fine and penalty were found to be modest in relation to that value.

Conclusion: The confiscation, redemption fine, and penalty were upheld and no reduction was warranted.

---