Redemption fine and confiscated goods: restitution required when customs cannot deliver goods after confiscation and payment.

Where confiscated goods could not be delivered to the importer after payment of redemption fine, fairness required restitution: either release of the goods or refund of the fine collected in lieu of confiscation. The note emphasises that retention of the redemption fine without delivery of the goods, particularly after the duty had already been refunded and the amount had remained with the Government for a long period, justified relief to the importer. The operative consequence was a direction to provide the importer with either the confiscated goods or a refund of the fine within a fixed time.

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Issues: Whether, after confiscation and payment of redemption fine, the importer was entitled to refund of the fine when the Customs department failed to deliver the goods.

Analysis: The goods had been confiscated and the fine had been paid, but the department was unable to deliver the goods to the importer for more than six years. In such circumstances, the appropriate relief was either release of the confiscated goods or refund of the amount collected in lieu of confiscation, especially when the duty amount had already been refunded and the money had remained with the Government for a long period.

Conclusion: The importer was entitled to relief, and the Collector was directed to either release the confiscated goods or refund the fine within two months.

Final Conclusion: The appeal succeeded and the importer obtained restitutionary relief against retention of the redemption fine without delivery of the goods.

Ratio Decidendi: Where confiscated goods cannot be delivered to the importer after payment of redemption fine, fairness requires either release of the goods or refund of the fine collected in lieu of confiscation.

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