Finality of goods classification limited re-examination of fine and penalty, leading to reduction for excessive sanctions.

Where the bill of entry assessment was not challenged, the classification of the imported goods attained finality and could not be conclusively re-determined in appeal. For the limited purpose of fixing redemption fine and penalty, only a prima facie view of the goods' nature could be taken, and the goods appeared to be used material. On that basis, the monetary sanctions were found excessive in the facts and were reduced.

---

---

Issues: Whether the redemption fine and penalty imposed on account of the disputed description of the imported goods required reduction.

Analysis: The classification of the goods had already attained finality because the assessment of the bill of entry was not challenged, so the nature of the goods could not be conclusively re-determined in appeal. Even so, for the limited purpose of considering redemption fine and penalty, only a prima facie view of the nature of the goods could be taken. On that limited assessment, the goods appeared to be used material and the imposed monetary sanctions were found to be excessive in the facts of the case.

Conclusion: The redemption fine and penalty were reduced, and the appellant succeeded to that extent.

---