Mis-declared restricted imports of used monitors justified confiscation, but redemption fine and penalty were reduced as disproportionate.

Mis-declared import of old and used monitors attracted confiscation because the import documents omitted the specific description, make, model and quantity, and such goods were restricted and required a licence. However, the redemption fine and penalty were reduced because the difference between the declared value and the enhanced value was comparatively small and the original amounts were considered disproportionate to the circumstances.

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Issues: Whether the redemption fine and penalty imposed in respect of mis-declared imported old and used monitors were liable to be reduced.

Analysis: The goods were found on examination to be old and used monitors, while the import documents did not disclose the specific description, make, model, and quantity. Import of such goods was restricted and required a licence, and confiscation was therefore upheld. At the same time, the difference between the declared value and the enhanced value was comparatively small, and the higher quantum of redemption fine and penalty was considered disproportionate to the circumstances.

Conclusion: The redemption fine and penalty were reduced.

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