Redemption fine in confiscation matters fixed by reference to earlier identical imports and limited remand scope.

On remand, the Tribunal's remit was confined to fixing the redemption fine and no other issue could be reopened. In determining the quantum, it followed the percentage adopted in an earlier order involving identical goods imported at the same time, where the redemption fine had been fixed at about 123% of value. Applying the same approach to the goods in question, the Tribunal reduced the redemption fine from Rs. 5,00,000 to Rs. 4,00,000.

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Issues: Quantum of redemption fine in lieu of confiscation of ball bearings imported by the appellant under Clause (d) of Section 111 of the Customs Act.

Analysis: The limited remit on remand was confined to fixing the redemption fine, and no other issue could be reopened. The Tribunal adopted the percentage applied in an earlier order concerning identical goods imported at the same time, where redemption fine had been fixed at about 123% of value, and applied the same approach to the goods in question.

Conclusion: The redemption fine was reduced from Rs. 5,00,000 to Rs. 4,00,000, in favour of the assessee.

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