Confiscation of restricted imports upheld where no licence was produced; redemption fine and penalty were not enhanced.

Import of restricted old and used worn clothing without the necessary licence justified confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal applied the view that redemption fine and penalty must be supported by the facts and assessed value, and found no legal infirmity in the adjudicating authority's assessment. As the confiscation was sustained and the fine and penalty were considered sufficient to meet the ends of justice, the request for enhancement was rejected and the original order was upheld.

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Issues: Whether the redemption fine and penalty imposed on the importers for import of restricted old and used worn clothing required enhancement, and whether the adjudicating authority's order called for interference.

Analysis: The goods were imported without the requisite licence and confiscation under Section 111(d) of the Customs Act, 1962 was upheld. The Tribunal noted the earlier view that, in the circumstances of such imports, the fine and penalty must be supported by the facts and the assessed value. Following that reasoning, the Tribunal found no infirmity in the adjudicating authority's determination and accepted that the fine and penalty as confirmed were sufficient to meet the ends of justice.

Conclusion: The request for enhancement of redemption fine and penalty was rejected. The confiscation, fine and penalty as imposed by the adjudicating authority were upheld.

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

Ratio Decidendi: Where import of restricted goods is made without the necessary licence, confiscation may be sustained under Section 111(d) of the Customs Act, 1962, and the quantum of redemption fine and penalty will not be interfered with unless shown to be legally infirm or unjustified on the facts.

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