https://www.taxtmi.com/caselaws?id=84452 A bona fide declaration based on supplier documents did not preclude a finding of misdeclaration where examination showed that only part of the consignment matched the declared description. However, confiscation was unsustainable because the record did not establish concealment or the requisite culpability for penal consequences. On that basis, the penalty was also set aside. The redemption fine was reduced in view of the limited basis for interference and the surrounding circumstances of the declaration and examination. en-us Mon, 18 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 10:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84452 A bona fide declaration based on supplier documents did not preclude a finding of misdeclaration where examination showed that only part of the consignment matched the declared description. However, confiscation was unsustainable because the record did not establish concealment or the requisite culpability for penal consequences. On that basis, the penalty was also set aside. The redemption fine was reduced in view of the limited basis for interference and the surrounding circumstances of the declaration and examination. Case-Laws Customs Mon, 18 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84452