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 the Appellant declared the goods as per ISRI Code 200-204 but the goods found--pipes of 14-17 feet length, 6mm thickness, 3‖-4‖ diameter--do not conform to the dimensional specifications of ISRI 200-204, which prescribe maximum size of 60‖x24‖ or 36‖x18‖ for charging box size.  Old & Used Pipes are ‗second hand goods' and not ‗Second Hand Capital Goods'; appellant's submission on Para 2.33 has no application.

 redemption fine imposed is not excessive or disproportionate being less than 10% of the value of goods.