https://www.taxtmi.com/caselaws?id=104856 The judge, Smt. Archana Wadhwa, allowed all six appeals, setting aside the confiscation and penalty imposed on the appellants for a discrepancy in the quantity of imported fabric. The court found that the misdeclaration was not intentional, attributing the error to the supplier and noting the appellants' cooperation with authorities. Previous cases were referenced to support the decision, emphasizing that the duty was paid on the full quantity imported. The judge ruled that no penal action was warranted, leading to the reversal of the confiscation and penalty. en-us Mon, 13 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104856 The judge, Smt. Archana Wadhwa, allowed all six appeals, setting aside the confiscation and penalty imposed on the appellants for a discrepancy in the quantity of imported fabric. The court found that the misdeclaration was not intentional, attributing the error to the supplier and noting the appellants' cooperation with authorities. Previous cases were referenced to support the decision, emphasizing that the duty was paid on the full quantity imported. The judge ruled that no penal action was warranted, leading to the reversal of the confiscation and penalty. Case-Laws Customs Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104856