https://www.taxtmi.com/caselaws?id=94381 Misdeclaration of imported seed goods was not established because the record contained mitigating description and classification indicators, including a bill of entry referring to a clover variety, assessment under the relevant seed sub-heading, and an import permit describing the goods similarly. The imports were nevertheless treated as unauthorised because the Plant Quarantine authority found the permits inapplicable to the goods actually imported, supporting confiscability. In view of the surrounding circumstances, the absence of a sustained misdeclaration charge, and the importers' financial position, the redemption fine and penalty were reduced by fifty per cent. en-us Thu, 22 Oct 1998 00:00:00 +0530 Tue, 22 Nov 2011 11:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94381 Misdeclaration of imported seed goods was not established because the record contained mitigating description and classification indicators, including a bill of entry referring to a clover variety, assessment under the relevant seed sub-heading, and an import permit describing the goods similarly. The imports were nevertheless treated as unauthorised because the Plant Quarantine authority found the permits inapplicable to the goods actually imported, supporting confiscability. In view of the surrounding circumstances, the absence of a sustained misdeclaration charge, and the importers' financial position, the redemption fine and penalty were reduced by fifty per cent. Case-Laws Customs Thu, 22 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94381