Customs confiscation for unlicensed import upheld, with redemption fine and penalty left unchanged after Revenue sought enhancement.

Import of old and used worn clothing without the required licence justified confiscation under Customs law, and the existing redemption fine and penalty were found adequate. The Tribunal rejected the Revenue's request for enhancement because no legal infirmity or disproportionality was shown in the adjudicating authority's order. The confiscatory and penal consequences were therefore left unchanged, and the impugned order was affirmed in full.

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Issues: Whether the Revenue was entitled to enhancement of the redemption fine and penalty imposed on import of old and used worn clothing, and whether the confiscation and consequential monetary penalties deserved interference.

Analysis: The imported goods were found to be old and used worn clothing, and the Tribunal relied on its earlier view that import without the requisite licence justified confiscation under the Customs law. The adjudicating authority had already imposed redemption fine and penalty on the assessed value, and the Revenue sought enhancement. Following the earlier decision cited before it, the Tribunal held that the fine and penalty already imposed were adequate to meet the ends of justice. No infirmity was found in the impugned order warranting enhancement.

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

Final Conclusion: The impugned order stood affirmed in full, leaving the confiscatory and penal consequences unchanged.

Ratio Decidendi: Where import is made without the required licence, confiscation may be sustained, and interference with redemption fine or penalty is unwarranted unless the adjudication is shown to be legally infirm or disproportionate.

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