Full Judgment
2. The appeal is against the order of the Commissioner of Customs imposing a penalty of Rs. 1.00 lakh on the appellant, ordering confiscation under clause (d) of Section 111 of the Act of two consignments of combination of compact disc player with tuner and a consignment of music systems incorporating a compact disc player with an option to redeem them on payment of fine of Rs. 14.00 lakhs.
3. The reason advanced by the Commissioner for confiscation, the absence of an import licence that the policy at the relevant time required, is not challenged by the representative of the appellant. He however seeks leniency in fine and penalty on the ground that the importer had earlier been permitted to clear a consignment of goods identical to those under consideration against a special import licence.
4. This arguments was advanced before the Commissioner. He has said that the fact of one consignment being cleared in a different Custom House is no ground for accepting the validity of the import. We think he is right. However, while the Commissioner has relied upon this earlier importation for the grant of leniency, we are of the view that the facts of this case call for further leniency. The value of the goods in question is Rs 32.70 lakhs approx. Taking into account the fact that the earlier clearance could have led the appellant to believe that the goods were freely importable without a special import licence, we reduce the redemption from Rs 14.00 lakhs to Rs 8.00 lakhs. But for this modification, we confirm the order of the Commissioner.