Inaccurate export declaration sustained confiscation, but the Tribunal reduced redemption fine and penalty on quantum.

Inaccurate export declarations based on test results justified confiscation and exposure to redemption fine and penalty. Although the appellant did not contest the order on merits, the Tribunal treated confiscation and penal liability as legally sustainable, while granting limited relief on quantum by reducing both monetary sanctions in line with similar prior cases. The redemption fine was cut from Rs. 1,25,000 to Rs. 1,00,000, and the penalty from Rs. 1,00,000 to Rs. 50,000.

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Issues: Whether the confiscation of the exported goods and the imposition of redemption fine and penalty were justified, and whether the quantum of fine and penalty called for reduction.

Analysis: The export declaration was found to be inaccurate on test results, and the appellant did not contest the order on merits. In similar circumstances, the Tribunal had granted relief by reducing the monetary sanctions. Following that approach, the confiscation and liability to penalty were upheld as legally sustainable, but relief was granted in the quantum of both the redemption fine and the penalty.

Conclusion: The confiscation and penalty were sustained in principle, but the redemption fine was reduced from Rs. 1,25,000 to Rs. 1,00,000 and the penalty was reduced from Rs. 1,00,000 to Rs. 50,000.

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