Timing of shipping restriction and pre-shipment certificate justified leniency, leading to reduction of redemption fine and penalty.

In import of heavy melting scrap, the timing of the shipping restriction and the pre-shipment certificate was material to the quantum of customs consequences. Where the restriction from the relevant port took effect on 19-09-2005 and the pre-shipment certificate was dated 18-09-2005, the violation was treated as attracting leniency rather than the full redemption fine and penalty originally imposed. The amounts were therefore regarded as excessive in the circumstances and reduced.

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Issues: Whether the redemption fine and penalty imposed on import of heavy melting scrap were liable to be reduced in view of the date on which the shipping restriction came into force and the pre-shipment certificate was obtained.

Analysis: The restriction on shipment from the relevant port applied from 19-09-2005, while the pre-shipment certificate was dated 18-09-2005. On these facts, the violation was treated as warranting leniency rather than the full quantum of fine and penalty originally imposed. The Tribunal therefore considered the amounts excessive in the circumstances.

Conclusion: The redemption fine and penalty were reduced.

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