https://www.taxtmi.com/caselaws?id=72764 Customs liability may be assessed against the actual condition and description of imported goods, not merely the licence wording, and a deliberate mismatch can justify confiscation under customs law. Here, goods described as moulded sheets with handles and locks were imported in a materially different assembled form, so the misdescription was upheld. The duty exemption condition requiring manufacture of export goods from the imported material was also not met, because the limited fitting and finishing work did not amount to the contemplated manufacturing process. The redemption fine and penalty were sustained as proportionate to the deliberate contravention. en-us Fri, 31 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 18:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72764 Customs liability may be assessed against the actual condition and description of imported goods, not merely the licence wording, and a deliberate mismatch can justify confiscation under customs law. Here, goods described as moulded sheets with handles and locks were imported in a materially different assembled form, so the misdescription was upheld. The duty exemption condition requiring manufacture of export goods from the imported material was also not met, because the limited fitting and finishing work did not amount to the contemplated manufacturing process. The redemption fine and penalty were sustained as proportionate to the deliberate contravention. Case-Laws Customs Fri, 31 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72764