Confiscation for unlicensed import of used clothing sustained; redemption fine and penalty not enhanced in Revenue's appeal.

Import of old and used worn clothing without the requisite licence attracted confiscation under Section 111(d) of the Customs Act, 1962, and that confiscation was sustained. The Tribunal noted that in similar imports earlier decisions had upheld confiscation while reducing redemption fine and penalty, but here the adjudicating authority had already fixed the fine and penalty at levels considered sufficient to meet the ends of justice. In the absence of any compelling basis to interfere, no enhancement of redemption fine or penalty was warranted, and the Revenue's request for higher amounts was rejected.

---

---

Issues: Whether the redemption fine and penalty imposed on import of old and used worn clothing were liable to be enhanced in the Revenue's appeal.

Analysis: The goods were imported without the requisite licence and confiscation under Section 111(d) of the Customs Act, 1962 was therefore sustained. The Tribunal noted that the earlier decision on similar imports had upheld confiscation but reduced the redemption fine and penalty to 10% and 5% respectively, and that the adjudicating authority had already imposed fine and penalty at 19.5% and 7.8% of the assessed value. In the absence of any compelling basis to interfere and considering that the existing amounts were found sufficient to meet the ends of justice, no enhancement was warranted.

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

---