Confiscation of imported marble slabs upheld, but redemption fine and penalty reduced after acceptance of declared value.

Imported marble slabs falling below the DGFT notification's USD 50 per sq. mt. threshold were held liable to confiscation, as the violation was established on the facts and ignorance of the notification was rejected for routinely traded goods. However, the redemption fine and penalty were moderated because the adjudicating authority had proceeded on an enhanced value even though the declared value was ultimately accepted, and the importer was a first-time importer. Confiscation was therefore upheld, while the monetary consequences were reduced.

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Issues: Whether confiscation of the imported marble slabs for violation of the DGFT notification was justified, and whether the redemption fine and penalty required reduction.

Analysis: The imported goods were below the stipulated USD 50 per sq. mt. threshold under the DGFT notification, so the violation was established and confiscation was justified. The plea of ignorance of the notification was rejected because such goods are regularly imported in trade and the notification could not be treated as unknown. However, the adjudicating authority had fixed fine and penalty on the basis of an enhanced value, while the declared value was ultimately accepted, and the importer was a first-time importer. In those circumstances, the quantum of redemption fine and penalty warranted moderation.

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

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