Technical specification mismatch was not misdeclaration where import documents were amended to match the consignment.

Variation in the technical specifications of imported goods was not treated as misdeclaration where the import documents had been amended by the DGFT in the DEEC licence to match the consignment. The discrepancy in ratings was therefore not found to indicate a deliberate intent to evade duty, so confiscation and penalty were held unwarranted and the Revenue's appeal was rejected.

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Issues: Whether the variation in the technical specifications of the imported goods amounted to misdeclaration justifying confiscation and penalty.

Analysis: The description in the import documents had been amended by the DGFT in the DEEC licence to match the imported consignment. The difference in ratings stated in the documents and those found on the goods was therefore not treated as a deliberate misdeclaration with intent to evade duty.

Conclusion: The confiscation and penalty were not warranted and the Revenue's appeal was rejected.

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