Undeclared imported goods and nominal redemption fine upheld, with no basis for enhancing the fine or waiving penalty.

Undeclared imported goods that were neither manifested nor declared in the Bill of Entry were considered on the facts as an inadvertent import mistake. The adjudicating authority had already allowed clearance or export on payment of a nominal redemption fine, and that approach was treated as reasoned and appropriate in the circumstances. The request to enhance the redemption fine was rejected, and the request to waive fine and penalty was also declined, with no interference called for on either issue.

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Issues: Whether the redemption fine imposed on undeclared imported goods warranted enhancement or waiver, and whether penalty was called for.

Analysis: The goods were found to have been neither manifested nor declared in the Bill of Entry, but the importer had explained that the import was by mistake. The adjudicating authority had already permitted clearance/export of the goods on payment of a nominal redemption fine, and that order was found to be reasoned and appropriate on the facts and circumstances of the case.

Conclusion: The order imposing only a nominal redemption fine was upheld, and no interference was called for on either the request for enhancement or the request for waiver of fine and penalty.

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