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Issues: Reduction in redemption fine and penalty by the Commissioner in appeal; Mis-declaration and repeat offenses; Lack of uniformity in reductions; Correct declaration of goods; Excessive fines and penalties.
Reduction in Redemption Fine and Penalty: The appeals of the revenue were directed against the reduction in redemption fine and penalty by the Commissioner. The appeals highlighted mis-declaration and repeat offenses, arguing that fines and penalties should not have been reduced. It was contended that there was no uniformity in the reductions made by the Commissioner. Correct Declaration of Goods: The goods in question were old and incomplete photocopiers declared as "Reconditioned Incomplete Copier Incorporating Optical Systems" in the bill of entry. Upon examination, it was confirmed that the photocopiers were indeed incomplete and old. The Commissioner found no mis-declaration in this case and deemed the fines and penalties imposed as excessive. Decision and Analysis: After perusing the record and hearing both sides, the judge found no reason to interfere with the Commissioner's order. It was noted that the description of the goods was correctly declared, and there was no evidence of the appellant declaring a value other than the transaction value. The Commissioner's decision was upheld as legal and proper, with no compelling reason to interfere with the order. Therefore, the appeals were rejected, and the Commissioner's decision regarding the fines and penalties reduction was affirmed.
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