Redemption fine and penalty on confiscated custom-made motor home were sustained where personal use and humanitarian factors justified the quantum.

Specially adapted imported motor home intended for the personal use of a physically challenged chairman was treated as a non-trade import, and substantial compliance with policy conditions was taken into account in fixing redemption fine and penalty. Because the vehicle was custom-made and its market value could not be determined in the ordinary way, the existing quantum of fine and penalty was considered appropriate. No enhancement was warranted, and the confiscation order with the original fine and penalty was sustained; the department's request for interference failed.

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Issues: Whether the redemption fine and penalty imposed on confiscation of a specially adapted imported motor home were required to be enhanced, or whether the order of the Commissioner warranted interference.

Analysis: The import was found to be by a company for the personal use of its Chairman, a physically challenged person, and the vehicle was custom-made for his use. The Commissioner had also noted substantial compliance with the policy conditions and treated the humanitarian and personal-use circumstances as relevant to quantification. In such a case, where the vehicle was not imported for trade and its market value could not be accurately determined in the ordinary manner, the fine and penalty already imposed were considered appropriate.

Conclusion: No interference was called for with the quantum of redemption fine and penalty; the department's request for enhancement failed.

Final Conclusion: The confiscation order with the existing fine and penalty was sustained, and the department's appeal was rejected.

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