Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set aside.

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....Appellate tribunal found the Commissioner (Appeals) erred by not examining the importer's explanation and supplier communication showing errors in quantification of imported memory components; therefore the upheld duty reassessment, confiscation and redemption fine were set aside. The tribunal also held that compulsory registration under the Electronics and IT Goods order applies to standalone UPS/inverters, not spare parts; consequently absolute confiscation and the small penalty imposed for one power supply were set aside and the two power supplies ordered released without penalty.....