Bona fide misdeclaration dispute leads to reduction of redemption fine and penalty for imported goods.

Where excess weight in imported goods was detected only on customs examination and the declared weight matched the supplier's invoice and packing list, the importer's bona fides were accepted and no deliberate role in the misdeclaration was established. On that factual basis, the redemption fine and penalty were found excessive and reduced to a proportionate level. The monetary consequences arising from the misdeclaration were modified accordingly, with relief granted only in part.

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Issues: Whether the redemption fine and penalty imposed for discrepancy in the declared and actual weight of imported goods were liable to be reduced.

Analysis: The declared weight in the import documents matched the supplier's invoice and packing list, while the excess weight was discovered only on customs examination. No specific role or deliberate involvement of the importer in the misdeclaration of weight was established. In the circumstances, the importer's bona fides were not doubted, and the quantum of redemption fine and penalty was considered excessive in relation to the facts proved.

Conclusion: The redemption fine and penalty were reduced.

Final Conclusion: The order was modified to the extent of reducing the monetary consequences arising from the misdeclaration, and the appeal succeeded only in part.

Ratio Decidendi: Where misdeclaration is not shown to be deliberate and the importer's bona fides remain intact, the redemption fine and penalty may be reduced to a proportionate level.

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