Misdeclaration of imported goods sustained confiscation and penalties after the Tribunal found deliberate fraud and refused leniency.

Misdeclaration of imported clover seeds as amaranthus seeds led to confiscation, redemption fine and penalty after the Tribunal found a deliberate attempt to defraud the department. Requests for reduction in fine and penalty were rejected because no extenuating circumstances were established. The appeal was dismissed without leniency, confirming the confiscatory and penal consequences for intentional misdescription of goods.

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Issues: Whether the redemption fine and penalty imposed for misdeclaration of imported goods deserved reduction.

Analysis: The goods imported were clover seeds but were declared as amaranthus seeds. The import position of the two commodities differed materially, and the Tribunal found no extenuating circumstances in the present case. It distinguished the cited precedent on the facts and noted that the present matter involved a deliberate attempt to mislead the department and evade the correct import restrictions.

Conclusion: The request for reduction of redemption fine and penalty was rejected.

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