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Issues: Whether the imported goods were liable to confiscation for want of an import licence and, if so, whether the redemption fine and penalty required reduction.
Analysis: The goods fell within the negative list and required an import licence, which had not been produced, so the confiscation was upheld. At the same time, the import was treated as non-commercial and the importer was considered unfamiliar with the legal position. On those circumstances, the quantum of redemption fine and penalty was moderated.
Conclusion: The confiscation was sustained, but the redemption fine was reduced to Rs. 1,75,000/- and the penalty to Rs. 5,000/-. The appeal was otherwise rejected.