https://www.taxtmi.com/caselaws?id=93398 Misdeclaration of imported goods as to description and value, coupled with repeated prior clearances and an admitted practice, supported a finding of deliberate duty evasion. The consignment contained base station and hard disc items in addition to the declared colour graphic terminals, and the explanation that the excess goods were sent by mistake was found improbable because no return or payment was sought. On these facts, confiscation was justified, and the redemption fine and penalty were not considered disproportionate; the appeal was rejected. en-us Wed, 09 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 10:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93398 Misdeclaration of imported goods as to description and value, coupled with repeated prior clearances and an admitted practice, supported a finding of deliberate duty evasion. The consignment contained base station and hard disc items in addition to the declared colour graphic terminals, and the explanation that the excess goods were sent by mistake was found improbable because no return or payment was sought. On these facts, confiscation was justified, and the redemption fine and penalty were not considered disproportionate; the appeal was rejected. Case-Laws Customs Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93398