Import legality turns on the law at the date of importation; prohibited firearms may be confiscated, with redemption fine reconsidered.

Import legality was determined by the law in force on the date of importation, and the revolver was treated as a prohibited import because it was brought in without the required import trade control licence or customs clearance permit. Confiscation under the customs law was therefore sustained. On release of the firearm against redemption fine, the matter required fresh consideration because that relief is discretionary and depends on relevant circumstances, including the margin of profit during the period and the appellant's claim of personal use with a possession licence. The adjudicating authority was directed to reconsider release on suitable redemption fine, subject to a valid licence and surety bond.

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Issues: (i) whether the imported revolver was liable to confiscation as a prohibited import under the import control law in force on the date of importation; (ii) whether the matter should be remanded for reconsideration of release of the goods on payment of suitable redemption fine.

Issue (i): whether the imported revolver was liable to confiscation as a prohibited import under the import control law in force on the date of importation

Analysis: The import was made without the required import trade control licence or customs clearance permit. Revolvers and pistols were covered by the relevant schedule under the Import Trade Control Order, 1955, which prohibited their import except under licence. The applicable legal position was the one prevailing on the date of importation, and the subsequent policy instructions did not alter the earlier prohibition. In these circumstances, confiscation under the customs provisions for prohibited import was justified.

Conclusion: The confiscation was upheld and the import was held to be prohibited at the time it was made.

Issue (ii): whether the matter should be remanded for reconsideration of release of the goods on payment of suitable redemption fine

Analysis: Although release on redemption fine is discretionary and not available as a matter of right, the record showed that similar firearms had been released in other cases on payment of fine. The Tribunal noted that the adequacy of the fine could not be determined without examining the margin of profit prevailing during the relevant period. Since the appellant claimed personal use and possession of a valid licence, a fresh consideration of the quantum of redemption fine was warranted.

Conclusion: The matter was remanded to the adjudicating authority to consider release of the firearm on payment of suitable redemption fine and on production of a valid possession licence and surety bond.

Final Conclusion: The import was treated as prohibited and confiscation was sustained, but the question of release on redemption fine was reopened for fresh determination by the adjudicating authority.

Ratio Decidendi: The legality of import and confiscation must be judged by the law in force on the date of importation, while release of confiscated prohibited goods on redemption fine remains a discretionary matter requiring fresh assessment of the relevant circumstances, including the margin of profit.

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