Confiscation for prohibited import supports upheld redemption fine and penalty, with no enhancement absent infirmity in quantification.

Import of old, used and worn clothing without the requisite licence justified confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal found that the adjudicating authority had already fixed redemption fine and penalty at specified percentages of the assessed value, and no infirmity was shown in that quantification. Because the respondent had not challenged the confirmed duties and penalties, there was no basis to enhance the monetary consequences further. The Revenue's request for enhancement was therefore rejected and the existing fine and penalty were upheld.

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

Analysis: The goods were held liable to confiscation for import without the requisite licence, and the Tribunal followed its earlier view that confiscation under Section 111(d) of the Customs Act, 1962 was sustainable. It was noted that the adjudicating authority had already fixed redemption fine and penalty at specified percentages of the assessed value, and the respondent had not challenged the confirmed duties and penalties. In these circumstances, no infirmity was found in the quantified fine and penalty, and there was no basis to enhance them further.

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

Final Conclusion: The Revenue's challenge failed, and the existing confiscation-related monetary consequences were left undisturbed.

Ratio Decidendi: Where confiscation for prohibited import is sustained and the adjudicating authority has already fixed redemption fine and penalty on a rational basis, enhancement will not be ordered in the absence of any demonstrated infirmity in that quantification.

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