Redemption fine and penalty reduced where margin of profit was not ascertained in a licence violation confiscation matter.

Imported used copier machines confiscated for absence of the required licence may attract redemption fine and penalty, but the quantum can be reduced where margin of profit has not been worked out. The appellate authority reduced both amounts on that basis, and the Tribunal found no sufficient reason to interfere because the Department had not itself taken steps to determine the margin of profit before or during the appeal. The reduction of redemption fine and penalty was therefore maintained, and the Revenue's challenge failed.

---

---

Issues: Whether the reduction of redemption fine and penalty was justified when the margin of profit had not been ascertained.

Analysis: The imported used copier machine was confiscated for want of the required licence, and redemption fine and penalty were imposed. The appellate authority reduced both amounts on the reasoning that margin of profit had not been worked out. The Tribunal noted that, even if the Department considered such ascertainment necessary, it had not itself taken steps to determine the margin of profit before or during the appeal. In these circumstances, there was no sufficient basis to interfere with the appellate order.

Conclusion: The reduction of redemption fine and penalty was upheld, and the Revenue's challenge failed.

---