Restricted import without licence: reduced redemption fine and penalty upheld as sufficient on the facts.

Confiscation of restricted imports made without the required licence was treated as sustainable, but the quantum of redemption fine and penalty remained fact-sensitive and could be moderated to meet the ends of justice. The Tribunal found no infirmity in the appellate authority's reduction of the fine and penalty for import of old and used worn clothing, and held that the reduced amounts were adequate in the circumstances. The Revenue's challenge to the relief therefore failed, and the appellate order sustaining the reduced fine and penalty was affirmed.

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Issues: Whether the reduction of redemption fine and penalty imposed on the importer for restricted import of old and used worn clothing was justified.

Analysis: The Tribunal followed its earlier view that confiscation was sustainable for import made without the required licence, but the quantum of redemption fine and penalty had to be tested on the facts and the available material. The Tribunal noted that the appellate authority had already reduced the fine and penalty, and found no infirmity in that relief. It held that the reduced amounts were sufficient to meet the ends of justice.

Conclusion: The reduction of redemption fine to 10% and penalty to 5% of the assessed value was upheld, and the Revenue's challenge failed.

Final Conclusion: The appellate order sustaining the reduced fine and penalty was affirmed, and the Revenue appeal was dismissed.

Ratio Decidendi: Where confiscation for import without a valid licence is justified, the quantum of redemption fine and penalty may still be moderated to meet the ends of justice on the facts of the case.

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