https://www.taxtmi.com/caselaws?id=92363 Cellular phone battery chargers, though declared as electricity battery chargers, were treated as restricted consumer goods because the record showed they were chargers for mobile phones and capable of use as consumer goods. As no material was produced to dislodge that finding, confiscation under the Customs Act was justified, and the redemption fine and penalty were upheld. The document therefore confirms that misdeclaration did not alter the import classification where the goods' actual character brought them within the restricted category. en-us Mon, 10 May 1999 00:00:00 +0530 Tue, 01 Nov 2011 11:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92363 Cellular phone battery chargers, though declared as electricity battery chargers, were treated as restricted consumer goods because the record showed they were chargers for mobile phones and capable of use as consumer goods. As no material was produced to dislodge that finding, confiscation under the Customs Act was justified, and the redemption fine and penalty were upheld. The document therefore confirms that misdeclaration did not alter the import classification where the goods' actual character brought them within the restricted category. Case-Laws Customs Mon, 10 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92363