Redemption fine on confiscated tapping machine upheld as reduced amount was not shown to be excessive or disproportionate.

Confiscation of an unauthorisedly imported tapping machine was upheld under the Customs Act, 1962, and the only surviving issue was whether the redemption fine was excessive. The Court found the fine to be on the higher side having regard to the machine's value at the relevant date. It accepted the Tribunal's discretion to reduce the fine on the basis that the original amount was exorbitant and disproportionate, and found no reason to interfere on the facts. The Revenue's challenge to the reduction therefore failed.

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Issues: Whether the Tribunal was justified in reducing the redemption fine imposed on the confiscated tapping machine under the Customs Act, 1962.

Analysis: The import of the tapping machine was found to be unauthorised and its confiscation was upheld. The only surviving question was whether the redemption fine of Rs. 2 lakhs was excessive. Having regard to the total value of the tapping machine at the relevant date, the Court held that the fine was on the higher side. The Tribunal had exercised its discretion to reduce the fine on the ground that it was exorbitant and disproportionate, and no exception was warranted in the facts of the case.

Conclusion: The reduction of the redemption fine was upheld and the Revenue's challenge failed.

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