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Issues: Whether the redemption fine and penalty imposed on import of second-hand photocopier machines were excessive and liable to be reduced.
Analysis: The dispute was confined to the quantum of redemption fine and penalty. The Court noted that the appellant confined its challenge to reduction of the amounts and did not press a broader challenge to confiscability. It further noticed that in similar matters involving second-hand photocopier machines, courts and tribunals had adopted a materially lower benchmark for redemption fine and penalty. In the circumstances, and without entering into the question whether the later restriction on digital copier machines applied to the present import, the Court held that the ends of justice would be met by scaling down the amounts from the level imposed by the Tribunal to 20% each of the amounts imposed in the original adjudication order.
Conclusion: The redemption fine and penalty were held to be excessive and were reduced to 20% each of the amounts imposed in the original order, in favour of the assessee.
Final Conclusion: The appeal succeeded only to the extent of modification of the quantum of redemption fine and penalty, and the matter was otherwise left undisturbed.
Ratio Decidendi: In matters of confiscation of restricted imported goods, the appellate court may interfere with redemption fine and penalty where the amounts are found to be excessive, and may reduce them to a level consistent with comparable cases and the ends of justice.
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