This article analyzes the position of the "principle of proportionality" in the enforcement of confiscatory sanctions (seizure and confiscation) under Article 6-bis 2 of the Law on the Fight Against Smuggling of Goods and Currency. This article mandates the registration of goods information in the "Comprehensive Warehouse System" and imposes severe penalties for violations. The main issue addressed in the research is identifying theoretical and practical challenges in the proportional application of these sanctions. The study is conducted using a descriptive-analytical method and examines legal, interpretative, and operational challenges. The findings show that although the principle of proportionality is implicitly accepted within Iran's legal system, the lack of explicit legal provisions and clear criteria in the aforementioned article, along with operational issues within the system, have created conditions for disproportionate measures. Proposed solutions include amending regulations to explicitly include proportionality criteria, distinguishing between intentional and unintentional violations, introducing gradation in penalties, improving the technical infrastructure of the system, and strengthening judicial oversight of administrative decisions. The ultimate goal is to balance the state's authority in combating economic offenses with the protection of fundamental rights of economic actors.