RG-1 register non-entry treated as a serious violation, sustaining confiscation, redemption fine, and penalty.

Non-entry of manufactured goods in the RG-1 statutory register was treated as a serious violation, not a mere technical lapse, because proper accounting of manufactured goods is a fundamental control linked to duty payment and prevention of evasion. The explanation for the omission was found unsatisfactory, so confiscation was upheld. The same reasoning supported retention of the redemption fine and penalty, and no reduction was granted in the quantum fixed by the lower authority.

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Issues: Whether confiscation of goods and imposition of penalty were justified for non-entry of manufactured goods in the RG-1 register, and whether the redemption fine and penalty required reduction.

Analysis: The non-entry of manufactured goods in the statutory register was held to be a serious violation and not a mere technical lapse. Proper accounting of manufactured goods was treated as a fundamental requirement connected with duty payment and prevention of evasion. The explanation offered for the omission was found unsatisfactory, and no ground was found to interfere with the quantum fixed by the lower authority.

Conclusion: The confiscation, redemption fine, and penalty were upheld, and no reduction was granted.

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