Bona fide wrong shipment permits re-export of restricted goods; customs cannot insist on fine, penalty, or duty once re-export is allowed.

Restricted imported goods that were found, on chemical analysis, to require authorisation were nevertheless treated as a bona fide wrong shipment because the importer promptly contacted the foreign supplier after detention. The Tribunal held that refusal to permit re-export, and the rejection of provisional release, were unjustified because the authorities relied on assumptions rather than a sound basis. It further noted that where re-export is allowed, redemption fine, penalty, and duty need not be insisted upon, and that continued detention was undesirable given the impact on the goods and surrounding environment. The appeal was allowed with a direction to permit unconditional re-export of the consignment.

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Issues: Whether the refusal to permit re-export of the seized imported goods and the rejection of provisional release was justified, and whether unconditional re-export could be ordered in the circumstances.

Analysis: The goods were found to be restricted in nature after chemical analysis, and the importer lacked the requisite authorisation for their import. The importer had promptly approached the foreign supplier upon detention, and the record indicated a bona fide wrong shipment rather than a deliberate attempt to import the offending goods. The refusal to allow re-export rested on assumptions and did not show a justifiable basis. In the circumstances, the Tribunal followed the view that where re-export is permitted, redemption fine, penalty, or duty need not be insisted upon. The continued detention was also held to be undesirable in view of the adverse impact on the goods and surrounding environment.

Conclusion: The rejection of re-export was unjustified, and the appeal was allowed with a direction to permit unconditional re-export of the consignment.

Ratio Decidendi: Where restricted imported goods are found to have been shipped by bona fide mistake and re-export is sought, the customs authority must exercise its discretion reasonably, and once re-export is permitted, insistence on redemption fine, penalty, or duty is not warranted.

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