Beneficial import policy amendment allowed redemption for home consumption after confiscation, instead of re-export-only clearance.

A beneficial amending notification changed the import policy from prohibited to restricted before the impugned order, so the later policy applied to the pending matter. On that basis, the restriction confining redemption of the imported goods to re-export was not sustained, and redemption for home consumption was permitted on payment of enhanced value, duties, interest and other applicable dues. The goods remained subject to confiscation-related consequences, but the redemption direction was modified to reflect the amended policy and the importer's request for clearance on payment of dues.

---

---

Issues: Whether the direction restricting redemption of the imported goods to re-export was liable to be modified so as to permit clearance for home consumption after redemption in view of the amending notification.

Analysis: The goods were treated as prohibited at the time of import and confiscation and penalty were justified on that basis. However, before the impugned order was passed, the later notification amended the policy and changed the status of the goods from prohibited to restricted. The importer had also sought clearance on payment of enhanced value and applicable duties. In these circumstances, the later beneficial amendment was held applicable to the pending matter, and the reliance placed on a concession-based precedent was found not to bar relief. The restriction confining redemption only to re-export was therefore not sustained.

Conclusion: The direction limiting redemption to re-export was modified, and clearance of the goods for home consumption after redemption was allowed on payment of enhanced value, duties, interest and other applicable dues.

Final Conclusion: The appeal succeeded to the extent of permitting home consumption of the goods after redemption, while the confiscation-related consequences otherwise remained undisturbed.

Ratio Decidendi: A beneficial amending notification governing import policy can be applied to grant redemption for home consumption where it is in force at the time of the decision, and a redemption direction may be modified accordingly.

---