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Issues: Whether the redemption fine and penalty imposed on import of old and used worn clothing imported without the required licence warranted enhancement in the Revenue's appeal.
Analysis: The imported goods were found to be restricted for import and liable to confiscation for want of the prescribed licence. The Tribunal noted that the confiscation under Section 111(d) of the Customs Act, 1962 was justified, and that the question before it was only whether the fine and penalty already imposed by the adjudicating authority were inadequate. Relying on the earlier Tribunal view that, in similar imports, the fine and penalty had been reduced to meet the ends of justice, the Tribunal found no infirmity in the quantum already fixed. The Revenue had not shown any sufficient basis for enhancement, and the impugned order did not call for interference.
Conclusion: The request for enhancement of redemption fine and penalty was rejected, and the fine and penalty as imposed by the adjudicating authority were upheld.
Final Conclusion: The appeals failed, and the adjudication sustaining confiscation while maintaining the existing redemption fine and penalty remained undisturbed.
Ratio Decidendi: Where import is admittedly without the required licence, confiscation may be sustained, but enhancement of redemption fine and penalty will not be ordered in the absence of a demonstrable legal or factual basis showing that the adjudicating authority's quantum is inadequate.