Documentary compliance for silver transport sustains confiscation, but redemption on fine may replace absolute confiscation where circumstances are limited.

Acquisition and transport of silver without the prescribed documents under Chapter IV-B of the Customs Act justified confiscation and penal consequences, because the goods were admitted to have been acquired in Bombay within the specified area and were moved without the required paperwork. The confiscation was nevertheless treated as capable of modification in view of the relatively small quantity involved, so absolute confiscation was found too harsh. Redemption of the silver on payment of fine was allowed, and the penalty was set aside.

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Issues: Whether the confiscation of silver and the imposition of penalty were sustainable for acquisition and transport without the prescribed documents under Chapter IV-B of the Customs Act, and whether the confiscation should be modified by allowing redemption on fine.

Analysis: The silver was admitted to have been acquired in Bombay, which was within the specified area, and the transport of the goods was not supported by the prescribed documents. On that basis, confiscation and penal consequences were legally justified. However, the quantity involved was relatively small, and absolute confiscation was considered harsh in the circumstances.

Conclusion: The confiscation was upheld, but the appellant was permitted to redeem the silver on payment of a fine of Rs. 20,000/-. The penalty was set aside.

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