Rectification of shortage computation and redemption fine upheld where no apparent record error or disproportionality was shown.

Rectification was declined because the alleged shortage error was not apparent from the record: the short quantity was taken as 46.995 MTs on the basis of figures already accepted, and adjustment for stock in the godown did not disclose any demonstrable mistake. The redemption fine was also upheld as reasonable, since it was fixed with reference to the quantity and value of the confiscated goods and was not shown to be disproportionate. On both counts, no ground for correction was made out.

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Issues: (i) whether the recorded shortage required rectification on the ground that the quantity short was only 19.134 MTs and not 46.995 MTs; and (ii) whether the redemption fine of Rs. 7 lakhs was excessive or disproportionate.

Issue (i): whether the recorded shortage required rectification on the ground that the quantity short was only 19.134 MTs and not 46.995 MTs.

Analysis: The quantity short was found to be 46.995 MTs on the basis of the figures accepted in the earlier order, and the adjustment of the quantity available in the godown did not disclose any error apparent on the face of the record.

Conclusion: The alleged mistake in computation of shortage was not established, and rectification was not warranted.

Issue (ii): whether the redemption fine of Rs. 7 lakhs was excessive or disproportionate.

Analysis: The goods liable to confiscation were of substantial value, and the redemption fine was fixed with reference to the confiscated quantity and its value; on that basis, the amount claimed to be excessive did not appear disproportionate.

Conclusion: The redemption fine was held to be reasonable and not out of proportion.

Final Conclusion: No ground for rectification was made out on either count, and the request for correction was declined.

Ratio Decidendi: Rectification is not available where the alleged error in quantification is not demonstrable from the record, and a redemption fine fixed with reference to the value and quantity of confiscated goods will not be interfered with merely on a plea of excessiveness.

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