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Issues: (i) whether redemption fine could be sustained when the imported goods were permitted to be re-exported only; (ii) whether the penalty imposed under the Customs Act, 1962 required interference.
Issue (i): whether redemption fine could be sustained when the imported goods were permitted to be re-exported only.
Analysis: The goods were not challenged on the aspect of re-export. The governing principle applied was that where confiscated goods are allowed to be redeemed only for the purpose of re-export, redemption fine is not sustainable.
Conclusion: Redemption fine was set aside in favour of the assessee.
Issue (ii): whether the penalty imposed under the Customs Act, 1962 required interference.
Analysis: The imported goods were intended for human consumption and were found not to conform to the applicable food safety standards. In these circumstances, the reduced penalty was held to be justified and no interference was called for.
Conclusion: The penalty was sustained against the assessee.
Final Conclusion: The order was modified only to the extent of deleting the redemption fine, while the confiscation and penalty were left undisturbed.
Ratio Decidendi: Redemption fine cannot be sustained where confiscated goods are allowed to be re-exported only, while a penalty may still be imposed where the import violates applicable safety standards.
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