Misdeclaration in export documents not established where specific description of PP woven sacs prevailed over broader wording.

Export documents describing the goods as PP woven sacs, read as a whole, were held sufficient, and the separate reference to polypropylene woven fabrics did not displace that specific description. On that factual basis, there was no foundation for a finding of misdeclaration. As misdeclaration was not established, confiscation of the export goods and the consequential redemption fine and penalty could not be sustained.

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Issues: Whether the export goods were misdeclared so as to justify confiscation of the goods and imposition of redemption fine and penalty.

Analysis: The description in the shipping bill and invoice, read as a whole, showed that the export goods were sacs. The reference to polypropylene woven fabrics did not negate the specific description of PP woven sacs contained in the export documents. On that basis, there was no factual foundation for holding that the export goods had been misdeclared. In the absence of misdeclaration, the confiscation of the goods and the consequential redemption fine and penalty could not be sustained.

Conclusion: The finding of misdeclaration was rejected and the confiscation, redemption fine, and penalty were held unsustainable.

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