Proportionality in confiscation matters led to reduction of redemption fine and penalty for concealment goods.

Concealment and undeclared import of ladies' under-garments justified confiscation and the associated redemption fine and penalty were upheld as commensurate with the violation. The slippers used to conceal the goods were also liable to confiscation, but the monetary burden imposed in relation to them was found excessive having regard to their value. The redemption fine and penalty on the slippers were therefore reduced to a lower amount on proportionality grounds, while the confiscation itself was sustained. Relief was granted only in part, with the findings concerning the concealed under-garments maintained.

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Issues: (i) Whether the redemption fine and penalty imposed in respect of the concealed and undeclared ladies under-garments required reduction; (ii) Whether the confiscation of the slippers used to conceal the undeclared goods, along with the redemption fine and penalty imposed thereon, required interference.

Issue (i): Whether the redemption fine and penalty imposed in respect of the concealed and undeclared ladies under-garments required reduction.

Analysis: The concealment of the undeclared under-garments and the manner in which they were brought in justified the adjudicatory action. The fine and penalty imposed on the concealed goods were found to be commensurate with the manner of violation and did not warrant interference.

Conclusion: The redemption fine and penalty in respect of the ladies under-garments were upheld.

Issue (ii): Whether the confiscation of the slippers used to conceal the undeclared goods, along with the redemption fine and penalty imposed thereon, required interference.

Analysis: The slippers were held liable to confiscation, but the monetary burden imposed in relation to them was considered excessive compared with their value. The interests of justice were served by reducing both the redemption fine and the penalty to a substantially lower amount.

Conclusion: The confiscation of the slippers was sustained, but the redemption fine and penalty were reduced.

Final Conclusion: The appeal succeeded only in part, with relief granted on the monetary burden relating to the slippers while the penalty-related findings concerning the concealed under-garments were maintained.

Ratio Decidendi: Where confiscation is sustained but the monetary consequences are disproportionate to the value of the offending goods, the redemption fine and penalty may be moderated to the extent necessary to achieve proportionality.

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