Misdeclaration and undervaluation in imported goods led to rejection of full pre-deposit waiver and direction for partial deposit.

Imported goods declared as beads were found, on specialist certification and customs appraisal material, to be 8 faceted stones rather than ordinary glass beads. The incorrect description supported allegations of misdeclaration and undervaluation, and the request for full waiver of pre-deposit of duty and penalty was rejected. Partial pre-deposit was directed instead.

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Issues: Whether full waiver of pre-deposit of duty and penalty was justified.

Analysis: The imported goods were declared as beads, but the material on record, including certification by specialists and customs appraisers, indicated that the goods were 8 faceted stones and not ordinary glass beads. The declared description was found to be incorrect, and the higher value certification supported the allegation of misdeclaration and undervaluation.

Outcome: Full waiver was declined and partial pre-deposit was directed.

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