Confiscation of restricted used clothing upheld, but redemption fine and penalty were not enhanced absent infirmity in assessment.

Import of restricted old, used and worn clothing was held liable to confiscation under the Customs Act, 1962 because a licensing requirement applied, but the Tribunal found no basis to enhance the redemption fine or penalty fixed by the adjudicating authority. Applying its earlier reasoning on similar facts, it held that the existing fine and penalty were adequate and that enhancement could not be ordered without a demonstrated infirmity in the original assessment. The Revenue's challenge therefore failed and the impugned order was sustained.

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Issues: Whether the redemption fine and penalty imposed on import of restricted old and used worn clothing required enhancement.

Analysis: The goods were treated as restricted for import and confiscation under the Customs Act, 1962 was upheld in principle in view of the licensing requirement. The Tribunal followed its earlier reasoning that, on the facts, the fine and penalty fixed by the adjudicating authority were adequate and there was no basis to interfere for enhancement.

Conclusion: The request for enhancement of redemption fine and penalty was rejected and the adjudicating authority's figures were upheld.

Final Conclusion: The Revenue's challenge failed, and the impugned order was sustained.

Ratio Decidendi: Where confiscation is justified for import of restricted goods, enhancement of redemption fine and penalty will not be ordered absent a demonstrated infirmity in the adjudicating authority's assessment.

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