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Issues: (i) Whether beef tallow imported after canalisation could be brought in under an earlier import licence endorsed for OGL items under Para 185 of the Import Policy 1982-83, and whether confiscation under Section 111(d) of the Customs Act was justified; (ii) whether the redemption fine of Rs. 13,00,000/- could be reduced in writ jurisdiction.
Issue (i): Whether beef tallow imported after canalisation could be brought in under an earlier import licence endorsed for OGL items under Para 185 of the Import Policy 1982-83, and whether confiscation under Section 111(d) of the Customs Act was justified.
Analysis: The goods were imported after beef tallow had already been canalised, and the endorsement on the licence could not override the restriction that had come into force. The import was therefore not permissible, and the confiscation order under Section 111(d) was supported by the governing import control regime.
Conclusion: The confiscation was upheld and the challenge to the order failed.
Issue (ii): Whether the redemption fine of Rs. 13,00,000/- could be reduced in writ jurisdiction.
Analysis: Reduction of the fine was declined on the ground that such relief could not be granted in writ jurisdiction on the facts of the case.
Conclusion: The request for reduction of redemption fine was rejected.
Final Conclusion: The petition was dismissed, and the confiscation order together with the redemption fine remained undisturbed.
Ratio Decidendi: An import made after canalisation cannot be validated by an earlier licence endorsement, and confiscation under Section 111(d) is sustainable where the import contravenes the applicable import restriction.
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