Technical confiscation and absence of mens rea justified reduction of redemption fine, with nominal personal penalty left undisturbed.

Goods were treated as technically liable to confiscation, but the absence of wilful misdeclaration and mens rea weighed against sustaining a high redemption fine. The accepted valuation and payment of duty were also relevant, and the personal penalty was viewed as only nominal. On that basis, the redemption fine was reduced, while the personal penalty was not interfered with.

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Issues: Whether the redemption fine and personal penalty imposed on the importer were justified in the facts of the case.

Analysis: The goods were held to be technically liable for confiscation, but the observations on the absence of wilful misdeclaration and mens rea weighed against sustaining a high redemption fine. The accepted valuation and payment of duty were also considered relevant, while the penalty was treated as only nominal.

Conclusion: The redemption fine was reduced, and the personal penalty was not interfered with.

Ratio Decidendi: Where confiscation is only technical and there is no wilful misdeclaration or mens rea, an excessive redemption fine is not warranted.

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