Derivative penal liability for abetment of improper importation...

Derivative penal liability for abetment of improper importation cannot survive where the alleged principal contravention fails. The imported components, lacking an electric motor and battery, did not have the essential character of complete electrical tricycles under Rule 2(a) of the General Rules for Interpretation and were correctly declared as parts/components. As no misdeclaration, confiscation, differential duty, or penalty remained against the importer, the alleged abettor could not be independently penalised under Section 112(a)(ii) of the Customs Act. The reported outcome was that the abetment penalty was set aside, while an alternative contention was not examined.