Seed endorsement under REP licence does not cover almonds; confiscation stands, but fine and penalty were reduced on parity.

Almonds imported under an REP licence endorsement for "seeds" were held not to qualify as seeds for germination or plantation, so the import fell outside the licence entitlement and confiscation was justified. On the quantum of relief, the Court followed an earlier identical Bombay High Court decision, affirmed by the Supreme Court, and reduced both the redemption fine and personal penalty to 50% on parity of facts. The excess amount already deposited was held refundable, leaving the challenge unsuccessful on confiscation but partly successful on reduction of fiscal liability.

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Issues: (i) Whether almonds imported under an REP licence endorsement for "seeds" could be treated as seeds so as to escape confiscation; (ii) Whether the redemption fine and personal penalty required reduction in view of the earlier identical decision.

Issue (i): Whether almonds imported under an REP licence endorsement for "seeds" could be treated as seeds so as to escape confiscation.

Analysis: The imported goods were almonds and not seeds for germination or plantation. On the same facts, the earlier Bombay High Court decision, affirmed by the Supreme Court, had held that such import did not fall within the expression "seeds" and was not covered by the relevant import entitlement.

Conclusion: The import was not covered by the licence and confiscation was justified.

Issue (ii): Whether the redemption fine and personal penalty required reduction in view of the earlier identical decision.

Analysis: The Court followed the earlier identical case, in which redemption fine and penalty had been reduced to 50% on the facts of almond imports under an REP licence. Applying the same approach, the Court held that the petitioner's fine and penalty should likewise be reduced by half, and the excess amount already deposited was refundable.

Conclusion: The redemption fine and personal penalty were reduced to 50%, with refund of the excess amount.

Final Conclusion: The petition failed on the legality of confiscation but succeeded partly on relief against the quantum of fine and penalty, resulting in a reduced monetary liability and refund of the excess deposit.

Ratio Decidendi: Almonds imported under an REP licence endorsement for "seeds" do not qualify as seeds for import entitlement, and where an identical precedent has reduced fiscal penalties on the same facts, parity requires similar reduction in fine and penalty.

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