Customs confiscation under Section 111(d) needs no mens rea, and redemption fine enhancement failed for lack of supporting material.

Section 111(d) of the Customs Act, 1962 permits confiscation of imported goods not covered by the advance licence without proof of mens rea. On the redemption fine issue, the Tribunal found that the Collector had exercised discretion on the available material, including the goods' use in manufacturing cans for export, and no evidence showed that the margin of profit justified a higher fine. Enhancement of the redemption fine was therefore not warranted, and the confiscation with redemption on the terms fixed below was sustained.

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Issues: Whether the redemption fine imposed on imported goods liable to confiscation under Section 111(d) of the Customs Act, 1962 required enhancement, and whether confiscation under that provision depended on proof of mens rea.

Analysis: The import consisted of goods not covered by the advance licence. The Tribunal noted that Section 111(d) of the Customs Act, 1962 does not require mens rea as a precondition for confiscation. On the question of fine, the Collector had taken into account that the goods were used in the manufacture of cans for export and had exercised discretion on the available material. No evidence was produced to support the claim that the margin of profit warranted enhancement of the redemption fine.

Conclusion: The request for enhancement of redemption fine was rejected, and no interference was called for with the Collector's order.

Final Conclusion: The appeal challenging the quantum of redemption fine failed, and the existing order of confiscation with redemption on the terms fixed below was sustained.

Ratio Decidendi: Where confiscation is authorised under Section 111(d) of the Customs Act, 1962, mens rea is not a necessary condition, and enhancement of redemption fine will not be warranted absent material showing that the discretion exercised below was improper or the fine was demonstrably inadequate.

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