Import licensing breach justifies confiscation, and redemption fine and penalty will not be enhanced without clear infirmity.

Import of old and used worn clothing in breach of licensing restrictions justified confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal followed its earlier view that non-compliance with import licence requirements supports confiscation, and found no sufficient legal infirmity in the adjudicating authority's assessment of redemption fine and penalty based on the assessed value. The redemption fine and penalty were therefore treated as adequate, and no enhancement was warranted. The Revenue's challenge to the quantum of fine and penalty failed, leaving the impugned order undisturbed.

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

Analysis: The Tribunal followed its earlier view that, where import licence requirements are admittedly not complied with, confiscation under Section 111(d) of the Customs Act, 1962 is justified. It also noted that the adjudicating authority had already imposed redemption fine and penalty on the basis of the assessed value, and that there was no sufficient infirmity in the impugned order requiring interference.

Conclusion: The redemption fine and penalty as confirmed by the adjudicating authority were held to be adequate and were not enhanced.

Final Conclusion: The impugned order was sustained and the Revenue's challenge to the quantum of redemption fine and penalty failed.

Ratio Decidendi: Where import is made in breach of licensing restrictions and confiscation is upheld under Section 111(d) of the Customs Act, 1962, interference with the quantum of redemption fine and penalty is unwarranted absent a clear legal infirmity.

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