Redemption fine under Customs law remains mandatory for non-prohibited imports; absolute confiscation cannot replace it.

Redemption fine under Section 125 of the Customs Act is obligatory where imported goods are not totally prohibited; absolute confiscation cannot be sought as a substitute. The fact that duty payable was difficult to work out, or that the Collector (Appeals) directions were unsatisfactory in practice, did not justify a direction contrary to Section 125. On that basis, the request for absolute confiscation was held unsustainable and the appeal was rejected.

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Issues: Whether the department could seek absolute confiscation of the imported goods in place of redemption fine under Section 125 of the Customs Act, 1962.

Analysis: Section 125 makes redemption fine obligatory where the goods are not totally prohibited. The goods in question were not treated as a banned item. Difficulty in working out duty payable or dissatisfaction with the practical directions of the Collector (Appeals) did not furnish a legal basis to seek an order contrary to Section 125.

Conclusion: The prayer for absolute confiscation was not sustainable and the appeal was rejected.

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