https://www.taxtmi.com/caselaws?id=88493 Misdeclaration in import documents and clearance of goods outside the scope of valid authorisation justified confiscation under the Customs Act, 1962. The invoice and data-sheet showed that the goods were different from those declared in the Bill of Entry and were mixtures of several oils rather than the claimed essential oil, so confiscation for misdeclaration and import without a valid licence was upheld. The importer's status as an actual user was treated as a mitigating factor, so the redemption fine was reduced from Rs. 20 lakhs to Rs. 15 lakhs, while confiscation and penalty remained sustained. en-us Mon, 22 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88493 Misdeclaration in import documents and clearance of goods outside the scope of valid authorisation justified confiscation under the Customs Act, 1962. The invoice and data-sheet showed that the goods were different from those declared in the Bill of Entry and were mixtures of several oils rather than the claimed essential oil, so confiscation for misdeclaration and import without a valid licence was upheld. The importer's status as an actual user was treated as a mitigating factor, so the redemption fine was reduced from Rs. 20 lakhs to Rs. 15 lakhs, while confiscation and penalty remained sustained. Case-Laws Central Excise Mon, 22 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88493