Undeclared excess import goods can be confiscated where shipping documents omit the surplus and the importer's explanation is not credible.

Excess undeclared copper tubes were liable to confiscation because the additional quantity was not shown in the invoice or bill of lading and was discovered only during post-assessment examination. The explanation that the importers were unaware of the extra shipment was rejected as unconvincing, since their correspondence with the supplier arose only after detection and the shipping documents gave no prior indication of any surplus quantity. On that basis, confiscation of the excess goods, together with redemption fine and penalty, was upheld.

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Issues: Whether confiscation of the excess undeclared copper tubes and the imposition of redemption fine and penalty were justified.

Analysis: The goods found in excess were not disclosed in the invoice or bill of lading and were detected only at the time of examination after assessment. The explanation that the appellants were unaware of the excess shipment was found unconvincing, particularly as the correspondence with the supplier occurred only after detection and there was no prior indication in the shipping documents of any additional quantity being sent.

Conclusion: The confiscation of the excess goods and the redemption fine and penalty were upheld.

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