https://www.taxtmi.com/caselaws?id=88034 Excess undeclared copper tubes were liable to confiscation because the additional quantity was not shown in the invoice or bill of lading and was discovered only during post-assessment examination. The explanation that the importers were unaware of the extra shipment was rejected as unconvincing, since their correspondence with the supplier arose only after detection and the shipping documents gave no prior indication of any surplus quantity. On that basis, confiscation of the excess goods, together with redemption fine and penalty, was upheld. en-us Wed, 01 Oct 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88034 Excess undeclared copper tubes were liable to confiscation because the additional quantity was not shown in the invoice or bill of lading and was discovered only during post-assessment examination. The explanation that the importers were unaware of the extra shipment was rejected as unconvincing, since their correspondence with the supplier arose only after detection and the shipping documents gave no prior indication of any surplus quantity. On that basis, confiscation of the excess goods, together with redemption fine and penalty, was upheld. Case-Laws Customs Wed, 01 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88034