https://www.taxtmi.com/caselaws?id=98843 The appellants' appeal was rejected due to the adjudicating authority's finding that the readymade garments were made of nylon with viscose embroidery, contrary to the appellants' claim of primarily viscose fabric. Mis-declaration of goods resulted in confiscation, fines, and penalties under Customs Act sections 113(i) and 114. Admissibility of drawback was denied as the fabric composition did not meet requirements. Manipulation of records, including post-clearance alterations, and lack of expert opinion further weakened the appellants' case, leading to an unfavorable outcome. en-us Thu, 27 Jan 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98843 The appellants' appeal was rejected due to the adjudicating authority's finding that the readymade garments were made of nylon with viscose embroidery, contrary to the appellants' claim of primarily viscose fabric. Mis-declaration of goods resulted in confiscation, fines, and penalties under Customs Act sections 113(i) and 114. Admissibility of drawback was denied as the fabric composition did not meet requirements. Manipulation of records, including post-clearance alterations, and lack of expert opinion further weakened the appellants' case, leading to an unfavorable outcome. Case-Laws Customs Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98843