Redemption fine and penalty can still apply where imported goods are ordered re-exported after confiscation findings.

Imported goods liable to confiscation for want of the requisite clearance and NOC remained subject to redemption fine and penalty even where re-export was ordered. Permission to re-export did not displace the confiscation scheme or prevent imposition of redemption fine under that scheme and penalty under the penal provision. The authority was therefore competent to levy both in principle, although the quantum was moderated on the facts and the amounts were reduced.

---

---

Issues: Whether redemption fine and penalty were sustainable when the imported goods were ordered to be re-exported.

Analysis: The goods were found liable to confiscation for want of the requisite clearance and NOC, attracting the provisions governing confiscation and penalty. The governing precedent held that permission to re-export is outside the adjudication on confiscation and does not bar the imposition of redemption fine under the confiscation scheme or penalty under the penal provision. The authority was therefore competent to impose both redemption fine and penalty, though the quantum required moderation on the facts.

Conclusion: The imposition of redemption fine and penalty was upheld in principle, but the amounts were reduced.

---