https://www.taxtmi.com/caselaws?id=80380 Confiscation and penalty for import misdeclaration require proof of deliberate or wilful conduct aimed at clearing wrong goods. The record did not show that the importers manipulated the transaction, had full knowledge of the polyester fibre shipment, or filed any deliberate misdeclaration, and they had informed Customs of the mix-up before clearance action. Mere suspicion or delay in the supplier's intimation was insufficient to establish the alleged contravention. On that basis, the confiscation and penalty were held unsustainable and were deleted. en-us Tue, 31 Oct 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80380 Confiscation and penalty for import misdeclaration require proof of deliberate or wilful conduct aimed at clearing wrong goods. The record did not show that the importers manipulated the transaction, had full knowledge of the polyester fibre shipment, or filed any deliberate misdeclaration, and they had informed Customs of the mix-up before clearance action. Mere suspicion or delay in the supplier's intimation was insufficient to establish the alleged contravention. On that basis, the confiscation and penalty were held unsustainable and were deleted. Case-Laws Customs Tue, 31 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80380