Restricted imports and customs confiscation: reduced redemption fine and penalty upheld for non-compliance with licensing requirements.

Imported old, used and worn clothing was treated as a restricted item, and confiscation under the Customs Act was upheld because the licensing requirement had admittedly not been complied with. The Tribunal followed its earlier view on similar imports and found no infirmity in the appellate order reducing the redemption fine and penalty. It held that the reduced amounts were already sufficient to meet the ends of justice, so no further interference was warranted.

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Issues: Whether the reduction and confirmation of redemption fine and penalty in respect of the confiscated imported goods called for interference.

Analysis: The imported old and used worn clothing was found to be a restricted item, and confiscation under Section 111(d) of the Customs Act, 1962 was upheld in view of the admitted failure to comply with the licensing requirement. The Tribunal followed its earlier decision on similar imports and noted that the fine and penalty had already been reduced to levels considered sufficient to meet the ends of justice. No infirmity was found in the appellate order reducing the redemption fine and penalty.

Conclusion: The reduced redemption fine and penalty were upheld and no further interference was warranted.

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