Condonation of shortfall in foreign stay requirement led to relief from confiscation, redemption fine and personal penalty.

A four-month shortfall in the continuous foreign stay requirement under Public Notice No. 3(PN)/97-2002 was treated as condonable in view of the appellant's long stay abroad, return to India for permanent settlement, and the disturbed conditions overseas. The authority held that, on these facts, indulgence was justified and the appellant was relieved from confiscation, redemption fine and personal penalty under Section 111(d) of the Customs Act, 1962. Consequential relief was granted.

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Issues: Whether the four-month shortfall in the period of continuous foreign stay required under the relevant public notice could be condoned, so as to relieve the appellant from confiscation, redemption fine and personal penalty under Section 111(d) of the Customs Act, 1962.

Analysis: The appellant had stayed abroad for a long period and had returned to India for permanent settlement in the background of disturbed conditions abroad. The requirement of continuous stay abroad for two years under Public Notice No. 3(PN)/97-2002 dated 31-3-1997 was not met in full, but the shortfall was only four months. In the facts and circumstances, the case was considered deserving of indulgence, and the shortfall was condoned.

Conclusion: The confiscation, redemption fine and personal penalty were set aside and the appeal was allowed with consequential relief.

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