Mandatory excise documentation breach sustains confiscation, redemption fine and penalty despite later production of originals.

Goods intercepted without original transport and clearance documents were liable to confiscation because compliance is tested at the time of movement, and later production of the originals did not cure the prior breach of mandatory excise procedure. The contravention was not treated as a mere technical lapse. Redemption fine remained permissible even after provisional release, and penalty was also sustained, since confiscability had already arisen. The appellate relief was therefore found unsustainable, and the adjudicating authority's order was restored.

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Issues: Whether goods intercepted without valid accompanying documents were liable to confiscation and whether redemption fine and penalty could be sustained despite later production of original documents and subsequent provisional release.

Analysis: The goods were intercepted without the original transport and clearance documents, and only photocopies were available at the time of interception. The original documents were produced later after delay. Such subsequent production did not cure the earlier contravention, because the relevant question was the legality of clearance at the time the goods were moved. The violation of the prescribed procedure under the Central Excise Rules was therefore not a mere technical lapse. Once the goods were found liable to confiscation, redemption fine could still be imposed even if the goods had been provisionally released and were not physically available at the time of adjudication.

Conclusion: The confiscation, redemption fine, and penalty were held to be justified, and the relief granted by the appellate authority was unsustainable.

Final Conclusion: The appellate relief was set aside and the adjudicating authority's order was restored.

Ratio Decidendi: Later production of documents does not extinguish liability for confiscation where goods were cleared in contravention of mandatory excise procedure, and redemption fine remains permissible even after provisional release.

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