Redemption fine and penalty on restricted imported clothing upheld as reasonable; Revenue's challenge failed

Imported old, used and worn clothing was treated as restricted goods requiring a valid specific licence under the foreign trade policy, and confiscation under the Customs Act was upheld. On the question of relief, the Tribunal accepted the earlier view in a similar matter and held that reduction of redemption fine and penalty to 10% and 5% of the assessed value was sufficient to meet the ends of justice. The Revenue's challenge was rejected because the impugned order showed no infirmity warranting interference.

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Issues: Whether the reduction of redemption fine and penalty to 10% and 5% of the assessed value in respect of imported old and used worn clothing was justified, and whether the Revenue's appeals against the order affirming such reduction deserved interference.

Analysis: The imported goods were treated as restricted goods requiring a valid specific licence under the relevant foreign trade policy, and confiscation under the Customs Act was upheld. Relying on the earlier Tribunal view in a similar matter, the Tribunal held that the reduced redemption fine and penalty were sufficient to meet the ends of justice. The impugned order was found to suffer from no infirmity warranting interference.

Conclusion: The reduction of redemption fine and penalty was upheld and the Revenue's challenge failed.

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