Misdeclaration of imported goods can trigger confiscation and penalty under customs law, even without proof of mens rea.

Misdeclaration of imported goods in the bill of entry as steel bars, despite documents showing alloy steel composition, renders the goods liable to confiscation under the Customs Act. The importer is required to declare the correct description and classification, and penalty may be imposed for such misdeclaration without proof of mens rea. While confiscability and liability to penalty are maintained, the monetary consequences may be moderated where the overall circumstances justify reduction. The operative legal point is that incorrect declaration of imported goods can attract confiscation and penalty, subject to adjustment of redemption fine and penalty on the facts.

---

---

Issues: (i) Whether misdeclaration of imported goods justified confiscation and penalty under the Customs Act. (ii) Whether the redemption fine and penalty required reduction.

Issue (i): Whether misdeclaration of imported goods justified confiscation and penalty under the Customs Act.

Analysis: The goods were declared only as steel bars despite documents indicating alloy steel composition. The importer was expected to declare the correct description and classification in the bill of entry. Such misdeclaration rendered the goods liable to confiscation under the Customs Act, and penalty could be imposed without proof of mens rea.

Conclusion: The misdeclaration attracted confiscation and penalty.

Issue (ii): Whether the redemption fine and penalty required reduction.

Analysis: The confiscation and penalty were upheld, but the overall circumstances justified moderation of the monetary consequences.

Conclusion: The redemption fine and penalty were reduced.

Final Conclusion: The appeal succeeded only to the limited extent of reduction in the redemption fine and penalty, while the finding of confiscability and the liability to penalty were maintained.

Ratio Decidendi: Misdeclaration of imported goods in the bill of entry renders them liable to confiscation, and penalty under the Customs Act may be imposed without proof of mens rea.

---