Redemption fine enhancement denied where the existing customs penalty was already disproportionate to the goods' value.

Enhancement of redemption fine was found unjustified where the goods' value was low relative to the fine and penalty already imposed, so the lower authority's confiscation-related order was upheld. The discussion also notes that customs assessment and related decisions under the Customs Act, 1962 must be taken independently by the quasi-judicial authority, and departmental instructions cannot control that discretion in confiscation and smuggling matters.

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Issues: Whether enhancement of redemption fine was warranted in the facts of the case.

Analysis: The value of the goods was about Rs. 1.03 lakhs, while the redemption fine and penalty already imposed were substantially higher. The confiscation-related action was considered in the context of the Customs Act, 1962, including the provisions relating to confiscation and smuggling. Reliance was also placed on the principle that assessment and related customs decisions are to be taken independently by the quasi-judicial authority and that departmental instructions cannot control that discretion.

Conclusion: Enhancement of redemption fine was not justified. The order of the lower authority was upheld and the appeal was rejected.

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