Customs confiscation for restricted imports without licence upheld; enhancement of redemption fine and penalty rejected.

Imported old and used worn clothing covered by the applicable restriction was brought in without the required specific import licence, making confiscation under Section 111(d) of the Customs Act, 1962 justified. The Tribunal followed prior precedent on the same licensing violation and held that the adjudicating authority's redemption fine and penalty were sufficient on the facts. No infirmity was found to justify enhancement, so the Revenue's request for higher redemption fine and penalty was rejected and the original order was sustained.

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Issues: Whether the Revenue was entitled to enhancement of redemption fine and penalty in respect of confiscated imported old and used worn clothing imported without the requisite import licence.

Analysis: The goods were admittedly covered by the restriction applicable to Tariff Item No. 63090000 and were imported without the necessary specific licence. Confiscation under Section 111(d) of the Customs Act, 1962 was therefore justified. The prior Tribunal decision relied upon had reduced redemption fine and penalty after considering the admitted licensing violation and the factual matrix, and the present order followed that approach. On the record, the adjudicating authority's fixation of redemption fine and penalty was found sufficient to meet the ends of justice, and no infirmity was found warranting enhancement.

Conclusion: The demand for enhancement of redemption fine and penalty was rejected and the order of the adjudicating authority was sustained in favour of the respondent.

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