Misdeclaration in shipping bills can sustain confiscation, while redemption fine and penalty may be reduced if excessive

Misdeclaration in a shipping bill led to confiscation where goods declared as cut and polished stones were found on examination to be pieces of glass. The plea that the discrepancy was a typographical error was rejected, and the misdeclaration finding was upheld. However, the redemption fine and penalty were considered excessive in relation to the value of the goods, and both were reduced to Rs. 25,000 each.

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Issues: Whether the goods were liable to confiscation for misdeclaration in the shipping bill, and whether the redemption fine and penalty imposed required reduction.

Analysis: The goods declared as cut and polished stones were found on examination to be pieces of glass. The plea of typographical error was not accepted. The finding of misdeclaration and the consequential confiscation were upheld, but the quantum of fine and penalty was considered excessive having regard to the value of the goods.

Conclusion: The confiscation was sustained, while the redemption fine and penalty were reduced to Rs. 25,000 each.

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