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Issues:
1. Whether the goods imported are covered by the description of the goods as covered in the licenses viz. Designer's Kit. 2. Whether the appellants' plea of past practice justifies release of goods without confiscation and with minimal fine. 3. Whether the redemption fine imposed is excessive and disproportionate to the goods' market value. Analysis: 1. The judgment involves multiple appeals concerning the issue of whether the imported goods align with the description in the licenses, specifically Designer's Kit. The lower authority levied redemption fines and penalties on the appellants based on this discrepancy. 2. The appellants did not contest the merits of the case, acknowledging that the goods imported were not covered by the licenses produced. Consequently, the lower authority's decision to confiscate the goods was upheld. 3. The appellants argued for the release of goods based on past practice, where the Department accepted similar imports against Designer's Kit licenses. However, the authorities had previously initiated actions against such imports, indicating a lack of acceptance. The judgment dismissed the appellants' plea, emphasizing the need to adhere to license specifications. 4. The judgment highlighted that the redemption fine imposed was justified, considering the nature of the imported goods as consumer items with high profit margins. The appellants' attempt to rely on past cases and argue against the fine's proportionality was rejected. 5. The judgment criticized the Department for allowing clearance of individual stationery items against Designer's Kit licenses, highlighting a misuse of the licensing system. It called for better scrutiny by authorities to prevent similar occurrences and ensure compliance with licensing requirements. This detailed analysis outlines the key issues addressed in the judgment, including the interpretation of license descriptions, the significance of past practices, and the imposition of redemption fines.
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