Misdeclaration and undervaluation in imports led to reduction of redemption fine and penalty after the assessed value was accepted.

In a confiscation matter involving misdeclaration and undervaluation of imported goods, the goods were found to differ from the declared description and the importer accepted the enhanced value. The only issue that remained was the quantum of redemption fine and penalty. Considering the totality of facts, including the gap between the declared and assessed values, the amounts originally imposed were found excessive and were reduced.

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Issues: Whether, in a case of confiscation for misdeclaration and undervaluation of imported goods, the redemption fine and penalty were liable to be reduced.

Analysis: The goods were found to be different from the description declared and the appellant accepted the enhanced value; the controversy that survived concerned only the quantum of redemption fine and penalty. Having regard to the totality of the facts, including the difference between the declared and assessed values, the amounts originally imposed were considered excessive.

Conclusion: The redemption fine was reduced and the penalty was also reduced.

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