Sentencing for customs misdeclaration involving attempted export...

Sentencing for customs misdeclaration involving attempted export of prohibited red sander wooden logs depends on whether the goods are established as attracting the statutory regime for specified goods. Misdeclaration of the logs as granite cobble stones supported criminal liability under the Customs Act. Where coverage under Section 123 was not established, the lower sentencing provision under Section 135(1)(ii), with a maximum three-year term, applied rather than the higher penalty. The custodial sentence was reduced to the period already undergone, while convictions were maintained subject to revised fines and default sentences.