Arulanandom J:

This is an appeal from the decision of the Senior President, Sessions Court, Penang, where the two appellants were convicted for an offence under s. 135(1)(a) of the Customs Act (No. 62 of 1967) and sentenced to a fine of $10,000 each or in default one year's imprisonment.

The charge against the two defendants was as follows:

That you, Koo Cheh Yew, IC No. 1835157 and Khoo Chun Woh IC No. 0953647 at about 8.15am on 5 July 1972 at the Royal Customs & Excise Office, Seberang Prai, were concerned in importing from Cape Town, South Africa, prohibited goods, to wit, 6 'R Gore & Kallman' pianos, valued at $11,606.86 which are the products of the Union of South Africa, such goods being goods absolutely prohibited on import under the Customs (Prohibition of Imports) Order 1969, and thereby committed an offence under s. 135(1)(a) and punishable under s. 135(1)(iii) of the Customs Act, 62/67.

The facts in this case are not in dispute.

The first appellant is the sole proprietor of World Piano Co. and has been in the business for over 30 years and was importing pianos from Germany for the last seven years. In the present instance, he received a letter from his deale