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of <h1>Appeal success: Goods match description for concessional duty</h1> The appeal challenged confiscation of imported goods and penalty imposition for misdeclaration. The Tribunal found no misdeclaration as the goods matched ... Confiscation and penalty - Misdeclaration The appeal challenged confiscation of imported goods and penalty imposition. The goods were described as Tetra Methyl quanidine for concessional duty under Notification No. 6/94. Tribunal found no misdeclaration as goods matched description. Confiscation and penalty were set aside. (Case: 1996 (6) TMI 200 - CEGAT, NEW DELHI)
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