Accurate disclosure of imported goods by description, part...

Accurate disclosure of imported goods by description, part number, value and origin means that a disputed tariff classification alone does not constitute misdeclaration for confiscation; confiscation and redemption fine cannot stand, particularly without market-price determination. Before express statutory incorporation, interest, penalty and confiscation provisions did not apply to the IGST component of customs duty. SEZ legislation charging duty on removals to the Domestic Tariff Area did not itself provide recovery machinery for short-paid duty or import Customs Act recovery provisions. Extended limitation requires wilful misstatement or suppression with intent to evade duty; a bona fide interpretative classification dispute confines recovery to the normal period and defeats the related penalty.