Conflicting test report and limited offending goods justify reduction of redemption fine and penalty on synthetic waste import.

Conflicting test reports and a discrepancy between declared and actual weight led to reduction of the redemption fine and penalty on import of synthetic waste. The test opinion was treated as equivocal because it described the sample as prime quality while also treating it as waste, and the limited extent of offending goods did not justify the higher monetary burden. Confiscation under Section 111(d) of the Customs Act, 1962 was maintained, but the fine was reduced to Rs. 1,00,000 and the penalty to Rs. 25,000.

---

---

Issues: Whether, in the facts of the case, the redemption fine and penalty imposed on import of synthetic waste were liable to be reduced in view of the conflicting test report and the discrepancy in the declared and actual weight of the goods.

Analysis: The test opinion was found to be equivocal, as it described the sample as prime quality while also treating it as waste. The discrepancy in weight was not treated as a clear basis for sustaining the higher monetary burden, and the extent of offending goods was noted to be limited. In these circumstances, the confiscation under Section 111(d) of the Customs Act, 1962 was not disturbed, but the quantum of fine and penalty was considered excessive.

Conclusion: The redemption fine was reduced to Rs. 1,00,000/- and the penalty to Rs. 25,000/-, and the appeal was otherwise dismissed.

---