Incorrect drawback heading was not misdeclaration, so confiscation, redemption fine and penalty did not survive.

Classification of export goods under an incorrect drawback schedule heading, by itself, was not treated as a misdeclaration justifying confiscation, redemption fine, or penalty. The error was confined to claiming a drawback heading different from the one later accepted by customs, and scrutiny of the shipping documents and verification of the correct heading was primarily the responsibility of the proper officer. The allegation of misdeclaration therefore failed, and confiscation, fine, and penalty did not survive.

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Issues: Whether classification of export goods under an incorrect drawback schedule heading amounted to misdeclaration warranting confiscation, redemption fine, and penalty.

Analysis: The goods were exported under a drawback heading later found to be incorrect, but the error consisted in claiming a classification different from the one ultimately accepted by the customs authorities. Such a wrong claim of heading under the drawback schedule, by itself, was not treated as a misdeclaration for the purpose of confiscation. It was also noted that scrutiny of the shipping documents and verification of the correct drawback heading was primarily the responsibility of the proper officer.

Conclusion: The allegation of misdeclaration was not sustained, and the confiscation, fine, and penalty did not survive.

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