Confiscation of restricted imported clothing upheld where the required licence was absent, with reduced fine and penalty sustained.

Import of restricted old and used worn clothing without the required specific licence justified confiscation under Section 111(d) of the Customs Act, 1962, as the licensing breach was admitted. The Tribunal found no basis to interfere further with the appellate authority's reduced redemption fine and penalty, since the record did not support any alteration of the quantum and the amounts already fixed adequately met the ends of justice. Confiscation was therefore sustained, and the redemption fine and penalty were upheld at the reduced levels.

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Issues: Whether confiscation of the imported old and used worn clothing was justified for want of the required import licence, and whether the redemption fine and penalty fixed at 10% and 5% of the assessed value called for interference.

Analysis: The import was of goods covered by the restriction applicable to the relevant tariff item and the absence of the necessary specific licence was admitted. In such circumstances, confiscation under Section 111(d) of the Customs Act, 1962 was upheld. The Tribunal also relied on the earlier view that, where the licensing condition is admittedly breached and the evidence for any further alteration of the quantum is limited, the reduced fine and penalty already fixed by the appellate authority adequately serve the purpose of justice.

Conclusion: The confiscation was sustained and the redemption fine and penalty at 10% and 5% respectively were held to be and requiring no interference.

Ratio Decidendi: Where import of restricted goods is made without the required licence and the record does not justify further interference, confiscation under Section 111(d) of the Customs Act, 1962 may be sustained and a reduced redemption fine and penalty may be upheld as meeting the ends of justice.

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