Confiscation of imported used computer parts upheld, while redemption fine and penalty were reduced as excessive.

Confiscation of imported used computer parts was upheld because the record showed the importer owned the goods, participated in the customs proceedings, and had written that the goods were brought for testing and would be re-exported after testing. On that basis, confiscation and penalty were treated as lawful. The redemption fine and penalty, however, were found excessive and reduced in quantum.

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Issues: Whether the confiscation of the imported used computer parts and the consequential redemption fine and penalty were justified, and if so, whether the quantum required reduction.

Analysis: The appellant's plea that the goods had arrived without intimation and that the bill of entry was not filed by it was not accepted, since the record showed that it owned the import and participated in the customs proceedings. The appellant had also stated in writing that the goods were imported for test and would be re-exported after testing. In these circumstances, confiscation and imposition of penalty were held to be in accordance with law. However, the quantum of redemption fine and penalty was found to be excessive and liable to be reduced.

Conclusion: The confiscation and penalty were upheld, but the redemption fine was reduced to Rs. 1,50,000 and the penalty was reduced to Rs. 50,000.

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