Confiscation of insect-infested re-imported rice upheld, with penalty and redemption fine found justified on the facts.

Confiscation of re-imported rice infested with insects was upheld because the goods brought back into India were found contaminated, and the earlier certification that they had been free from insects did not alter that material fact. The Court also accepted the customs penalty as modest in relation to the assessable value and treated the redemption fine, at about ten per cent of that value, as not excessive. On that basis, no perversity or illegality was shown in the tribunal's order, and interference with the confiscation, penalty, and redemption fine was declined.

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Issues: Whether confiscation of insect-infested re-imported rice, together with the penalty and redemption fine imposed by the customs authorities, was liable to be interfered with.

Analysis: The rice, after being sent back into India, was found to be infested with insects. The Court held that the factual contention that the goods were initially certified as free from insects did not assist the appellant, since the material position was that the goods brought back into India were contaminated. The penalty imposed was viewed as low in relation to the assessable value, and the redemption fine was only about ten per cent of that value. The Court found no basis to hold that the tribunal's order was unjustified or perverse.

Conclusion: The confiscation, penalty, and redemption fine were upheld and no interference was called for.

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