https://www.taxtmi.com/caselaws?id=83287 The tribunal partly allowed the appeal by confirming the confiscation of a consignment of rough cubic zirconic scrap due to weight misdeclaration but reduced the fine and permitted clearance for home consumption. The tribunal found discrepancies in the department's suspicion of foul play and concluded that the confiscation based on lack of evidence of informing the department about the value change was not justified. The personal penalty was set aside due to the absence of proven malicious intent by the importers. en-us Fri, 12 Mar 1993 00:00:00 +0530 Tue, 12 Jul 2011 15:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83287 The tribunal partly allowed the appeal by confirming the confiscation of a consignment of rough cubic zirconic scrap due to weight misdeclaration but reduced the fine and permitted clearance for home consumption. The tribunal found discrepancies in the department's suspicion of foul play and concluded that the confiscation based on lack of evidence of informing the department about the value change was not justified. The personal penalty was set aside due to the absence of proven malicious intent by the importers. Case-Laws Customs Fri, 12 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83287