Redemption fine parity in restricted imports supported reduction to 15% where prior Tribunal practice was consistent.

Unauthorized import of cloves shipped after the restriction took effect was treated as liable to confiscation under the Customs Act, 1962 read with the Imports & Exports (Control) Act, 1947. The discussion focused on whether the redemption fine should be reduced from about 25% to 15% of the goods' value, with the majority relying on prior Tribunal decisions in similar cases and judicial discipline to support parity of treatment among similarly placed importers. The penalty was left undisturbed. A dissenting view considered the existing fine not excessive in the circumstances.

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Issues: Whether, in the facts and circumstances of the case, the redemption fine imposed on the import of cloves should be reduced to 15% of the value of the goods, or maintained at about 25% of the value.

Analysis: The import was held to be unauthorised as the goods were shipped after the public notice imposing the restriction had come into force, attracting confiscation under the Customs Act, 1962 read with the Imports & Exports (Control) Act, 1947. The appellants did not contest the case on merits and sought only reduction of the redemption fine. The majority viewed that in a series of similar cases the Tribunal had consistently reduced the fine to 15% of the value, and that judicial discipline required the same treatment to avoid discrimination between similarly placed importers. The dissenting view was that the fine already represented about 25% of the value and was not excessive in the circumstances.

Conclusion: The redemption fine was reduced to 15% of the value of the goods, while the penalty remained confirmed.

Ratio Decidendi: In similar cases involving the same import restriction, judicial discipline warrants parity of treatment in fixing redemption fine, and a consistent earlier line of Tribunal decisions may justify reduction to 15% of the value.

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