https://www.taxtmi.com/caselaws?id=82824 Sandalwood pieces proposed for export were treated as falling within the licence only if reduced to the permissible size of 50 gms or less, because the licence and contract covered sandalwood flakes and saw dust and there was no statutory definition fixing a contrary meaning. On that footing, the goods were liable to confiscation as presented, but absolute confiscation was considered excessive and redemption for export after mutilation was allowed. A separate allegation of value misdeclaration was not sustained as the basis for the harshest consequence, since no market enquiry was made and the declared value had been accepted for the permissible category. The penalty and redemption fine were therefore reduced. en-us Mon, 25 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82824 Sandalwood pieces proposed for export were treated as falling within the licence only if reduced to the permissible size of 50 gms or less, because the licence and contract covered sandalwood flakes and saw dust and there was no statutory definition fixing a contrary meaning. On that footing, the goods were liable to confiscation as presented, but absolute confiscation was considered excessive and redemption for export after mutilation was allowed. A separate allegation of value misdeclaration was not sustained as the basis for the harshest consequence, since no market enquiry was made and the declared value had been accepted for the permissible category. The penalty and redemption fine were therefore reduced. Case-Laws Customs Mon, 25 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82824