Restricted goods imported without licence: confiscation upheld, while redemption fine and penalty were found reasonable on the facts.

Import of old and used worn clothing without the requisite licence was treated as import of restricted goods, and confiscation was sustained on that basis. The Tribunal further held that the redemption fine and penalty already confirmed were reasonable on the facts and sufficient to meet the ends of justice, so there was no ground to enhance them. The Revenue's challenge to the quantum of redemption fine and penalty therefore failed, and the adjudicating authority's order was upheld in full.

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Issues: Whether the redemption fine and penalty imposed on the importers for import of old and used worn clothing, treated as restricted goods imported without the required licence, called for enhancement in the Revenue appeals.

Analysis: The Tribunal relied on its earlier decision on the same class of imports and held that confiscation for import without the requisite licence was justified. It further held that, on the facts, the redemption fine and penalty as confirmed by the adjudicating authority were sufficient to meet the ends of justice. The Tribunal found no infirmity warranting enhancement in the amounts imposed.

Conclusion: The redemption fine and penalty imposed by the adjudicating authority were upheld and the Revenue's plea for enhancement was rejected.

Final Conclusion: The impugned order was sustained in full, leaving the Revenue's appeals without merit.

Ratio Decidendi: Where import of restricted goods is made without the required licence, confiscation may be sustained, but the quantum of redemption fine and penalty will be upheld if the Tribunal finds the amounts reasonable on the facts and sufficient to serve the ends of justice.

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