Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
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An amount paid at import remains a refundable deposit where the bill of entry is unfinalised, no out-of-charge order for home consumption is issued, and the amount is not appropriated as customs duty. The imported pillow and duvet goods failed statutory quarantine requirements and were destroyed before clearance. As redemption fine and penalty were separately imposed and paid for the goods-related illegality, the pre-clearance deposit could not be retained as duty. The refund denial was set aside, and refund was granted with consequential relief in accordance with law.
An amount paid at import remains a refundable deposit where the bill of entry is unfinalised, no out-of-charge order for home consumption is issued, and the amount is not appropriated as customs duty. The imported pillow and duvet goods failed statutory quarantine requirements and were destroyed before clearance. As redemption fine and penalty were separately imposed and paid for the goods-related illegality, the pre-clearance deposit could not be retained as duty. The refund denial was set aside, and refund was granted with consequential relief in accordance with law.
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