2002 (3) TMI 384 - AT - Customs

Summary

Issues: Redemption fine quantification for confiscated goods and seized vehicles.

In this case, the appeal was filed against an order-in-original by the Commissioner of Customs fixing a redemption fine of Rs. 20 lakhs for confiscated goods and Rs. 23,200 for seized vehicles, a Maruti Car and a scooter, under Section 125 of the Customs Act. The goods of foreign origin were recovered during a search, and no documents were produced to prove licit import. The Tribunal had earlier set aside the confiscation order and remanded the case for quantification of the redemption fine. The appellant, as the legal heir, argued that the redemption fine was exorbitant without proper reasons. The Commissioner did not justify the amount considering the lapse of over ten years since the seizure, leading to possible deterioration of the goods. The Tribunal found the redemption fine excessive and reduced it to Rs. 2 lakhs, allowing the release of the confiscated goods upon payment. The redemption fine for the vehicles remained unchanged as it was not challenged by the appellant. Thus, the impugned order was modified, and the appeal was disposed of accordingly.