Redemption fine on confiscated imports upheld where provisional release against bond supported payment in lieu of confiscation.

Redemption fine was held payable under the Customs Act where imported goods had been confiscated and provisionally released against bond. The confiscation having been upheld, the absence of redemption fine was treated as inconsistent with the statutory scheme governing confiscated goods. On the facts of seizure and provisional release, the order was modified to provide for fine in lieu of confiscation, and the importer was directed to pay the fine.

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Issues: Whether redemption fine was leviable in lieu of confiscation where the imported goods had been confiscated and provisionally released against bond.

Analysis: The confiscation of the imported goods had been upheld, and the absence of redemption fine was found inconsistent with the statutory scheme governing confiscated goods. The request for redemption fine was supported by the facts of seizure and provisional release, and the order was modified to provide for payment of fine in lieu of confiscation.

Conclusion: Redemption fine was payable under Section 125 of the Customs Act, and the importer was directed to pay Rs. 25 lakhs in lieu of confiscation.

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