Misdeclaration of imported goods upheld confiscation, with redemption fine and penalty sustained after failed wrong-despatch claim.

Misdeclaration of imported goods justified confiscation where the importers failed to establish that the consignment had been wrongly despatched. The plea of bona fide mistake and intended re-export was rejected because the evidence, including the packing list in the importers' name, did not support it, and re-export had in any event not been permitted. Decisions dealing with the legal effect of permitted re-export were therefore inapplicable. On that basis, the redemption fine and penalty were found reasonable in light of the value of the goods, and the confiscation, fine and penalty were upheld.

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Issues: Whether the importers were entitled to relief against confiscation, redemption fine and penalty in respect of goods found to have been misdeclared and not established to have been wrongly despatched.

Analysis: The goods were examined and the plea of wrong despatch was not accepted on the evidence, including the packing list standing in the importers' name. The contention that re-export had been sought on account of a bona fide mistake was not substantiated. The Tribunal also noted that the goods were not allowed re-export, so the cited decisions regarding the effect of permitted re-export did not apply. The redemption fine and penalty were found to be reasonable having regard to the value of the goods.

Conclusion: The confiscation, redemption fine and penalty were upheld and the appeal failed.

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