Restricted import confiscation supports no appellate enhancement of redemption fine and penalty absent infirmity in quantification.

Import of old and used worn clothing without the required licence justified confiscation of the restricted goods under the Customs Act. The Tribunal held that, where the adjudicating authority had already fixed a reasonable redemption fine and penalty and no infirmity was shown in that quantification, appellate enhancement was not warranted. Relying on earlier Tribunal authority on similar facts, it declined to interfere with the amounts imposed and upheld the redemption fine and penalty confirmed below.

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Issues: Whether the redemption fine and penalty imposed on the importer for import of old and used worn clothing, treated as restricted goods, required enhancement on appeal by the Revenue.

Analysis: The Tribunal noted that the goods were imported without compliance with the licensing requirement and that confiscation under Section 111(d) of the Customs Act, 1962 was justified. It also relied on the earlier Tribunal decision holding that, in similar facts, the redemption fine and penalty already imposed by the adjudicating authority sufficiently met the ends of justice. On that basis, and finding no infirmity in the impugned order, the Tribunal declined to interfere with the quantum fixed by the adjudicating authority.

Conclusion: The request for enhancement was rejected and the redemption fine and penalty as confirmed by the adjudicating authority were upheld.

Ratio Decidendi: Where confiscation of restricted imported goods is sustainable and the adjudicating authority has imposed a reasonable redemption fine and penalty, appellate enhancement is not warranted in the absence of any infirmity in the original quantification.

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