Redemption fine on confiscated imports reduced to 35% following earlier identical factual determination.

The dispute concerned only the quantum of redemption fine on confiscated imported goods. As the goods were no longer available for re-examination, and an earlier case involving the same party on identical facts had already fixed the redemption fine at 35% of the value of the goods, the impugned orders were modified to align with that prior view. The redemption fine was reduced to 35% of the value of the imported goods, and the assessee obtained relief accordingly.

---

---

Issues: Whether the redemption fine imposed on confiscated imported goods required reduction.

Analysis: The dispute concerned only the quantum of redemption fine. The goods were no longer available for re-examination, and the same party's earlier case on identical facts had already reduced the redemption fine to 35% of the value of the goods. Following that prior determination, the impugned orders were considered liable to be modified to bring the fine in line with the earlier view.

Conclusion: The redemption fine was reduced to 35% of the value of the imported goods and the impugned orders were modified accordingly in favour of the assessee.

---