Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment of fines.

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....Imported consignments declared as metal clips were found to contain undeclared memory cards concealed within packaging; on that basis the goods were held liable to confiscation for being unreported, concealed and in excess of the entry, and the confiscation was sustained. Because the invoice and bill of entry described different goods, the declared transaction value was rejected and assessable value re-determined under valuation rules, with differential duty confirmed. Findings that another IEC was used and that nature, quantity and value were misdeclared supported imposition of the mandatory penalty for suppression/collusion. Redemption on payment of specified fines was upheld and opportunity for personal hearing was held adequate.....