Import licence non-compliance led to confiscation and penalty where no bona fide mistake or supporting documents were shown

Goods imported without a valid import licence were treated as liable to confiscation because the importer could not substantiate a bona fide mistake in dispatch or produce the underlying order, indent, or acceptance to support that defence. As no licence issued by the licensing authority was available at adjudication, the import was contrary to the licensing requirement. On that basis, confiscation and penalty were upheld against the importer.

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Issues: Whether goods imported without a valid import licence were liable to confiscation and whether penalty was justified.

Analysis: The importer failed to produce proof of a bona fide mistake in the dispatch of the goods, and the order, indent, and acceptance between the importer and the supplier were not available to support that plea. The goods were imported without cover of a valid licence, and no licence issued by the licensing authority was available at the time of adjudication. In these circumstances, the import was contrary to the licensing requirement and attracted confiscation and penalty.

Conclusion: The confiscation and penalty were upheld against the importer.

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