Confiscation for import licence breach upheld, but reduced redemption fine and penalty were found adequate.

Import of old and used worn clothing without the required licence attracted confiscation under the customs import restriction regime, and the dispute was limited to whether the redemption fine and penalty required further enhancement. The Tribunal accepted that confiscation was justified but declined to interfere with the reduced monetary levy fixed by the Commissioner (Appeals), holding that the moderation of the fine and penalty met the ends of justice. The 10% redemption fine and 5% penalty were therefore treated as adequate, and the Revenue's challenge to increase them was rejected.

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Issues: Whether the redemption fine and penalty, as reduced by the Commissioner (Appeals), called for further enhancement in respect of imported old and used worn clothing that had been confiscated for want of the required import licence.

Analysis: The confiscation of the goods was sustained on the footing that import without the prescribed licence attracted the customs consequences flowing from the applicable import restriction regime. The dispute before the Tribunal was confined to the quantum of redemption fine and penalty. Relying on the earlier view that the ends of justice are met by moderating the monetary levy where confiscation is otherwise sustained, the Tribunal found no basis to interfere with the reduced figures fixed by the Commissioner (Appeals). It held that the amounts of 10% redemption fine and 5% penalty were adequate.

Conclusion: The reduced redemption fine and penalty were upheld and the Revenue's challenge was rejected.

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