Import restriction on second-hand computers did not cover a server, as commercial parlance distinguished it from a personal computer.

An imported server was held outside the Exim Policy restriction on second-hand computers because the ban was directed at second-hand personal computers and laptops, not network-specific servers. The distinction turned on commercial parlance and on the server's different physical and functional characteristics, including administrative and resource-control functions. The policy could not be extended beyond its intended scope, so the import was not hit by the restriction. The valuation finding was not shown to be erroneous, and the confiscation, reduced redemption fine and penalty were sustained on other grounds; the Revenue's challenge therefore failed.

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Issues: Whether an imported server is covered by the Exim Policy restriction on import of second-hand computers, including personal computers and laptops.

Analysis: The restriction in the Exim Policy was directed at second-hand computers of the personal computer and laptop type. A server, though a computer in a broad sense, is a network-specific machine meant for administrative functions and resource control, and is distinct in commercial parlance from a stand-alone personal computer or laptop. The server also has different physical and functional characteristics, and the policy restriction could not be extended beyond its intended scope. The valuation finding was not shown to be erroneous, and the confiscation and reduced redemption fine and penalty were sustained on other grounds.

Conclusion: The restriction did not apply to the imported server, and the Revenue's challenge failed.

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