https://www.taxtmi.com/caselaws?id=80018 Physical examination and contemporaneous manufacturer information were treated as decisive in identifying the imported KIS mini lab systems as Papier/TN-DN models rather than Magnum speed models, so an unreliable certificate could not override the actual model description. Misdeclared quantity and value also justified rejection of the declared valuation and recourse to customs valuation principles, particularly where the consignment contained more units than declared and included mixed new and used components. Confiscation and redemption consequences were maintained for the excess goods, but the redemption fine and penalty were moderated on the facts, with the penalty reduced from Rs. 5 lakhs to Rs. 4 lakhs. en-us Tue, 14 Feb 1989 00:00:00 +0530 Tue, 14 Jun 2011 11:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80018 Physical examination and contemporaneous manufacturer information were treated as decisive in identifying the imported KIS mini lab systems as Papier/TN-DN models rather than Magnum speed models, so an unreliable certificate could not override the actual model description. Misdeclared quantity and value also justified rejection of the declared valuation and recourse to customs valuation principles, particularly where the consignment contained more units than declared and included mixed new and used components. Confiscation and redemption consequences were maintained for the excess goods, but the redemption fine and penalty were moderated on the facts, with the penalty reduced from Rs. 5 lakhs to Rs. 4 lakhs. Case-Laws Customs Tue, 14 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80018