Payment of duty barred further insistence on redemption fine and penalty on the facts recorded.

After payment of the duty component, further insistence on redemption fine and penalty was not warranted. The order records that duty had already been discharged and, on that basis, declined to sustain additional monetary consequences. The operative legal point is that once the duty element is paid, the basis for insisting on redemption fine and penalty fell away on the facts recorded.

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Issues: Whether, after payment of the duty component, insistence on redemption fine and penalty was warranted.

Analysis: The order records that the duty component had already been paid and, on that basis, declined further insistence on redemption fine and penalty.

Conclusion: Insistence on redemption fine and penalty was not warranted.

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