https://www.taxtmi.com/caselaws?id=105083 Imported goods described as brass fittings were treated as plastic articles after the classification was altered from a metal heading to a plastic heading, and on that basis the goods were held liable to confiscation for misdeclaration under Sections 111(l) and 111(m) of the Customs Act. The record did not support the argument that they were merely metallic fittings mounted on synthetic material. The redemption fine was considered excessive and was completely remitted, but the penalty was upheld. The note states that acceptance of a classification consistent with plastic goods can sustain confiscation, while relief on fine may still be granted on the facts. en-us Fri, 11 Sep 1998 00:00:00 +0530 Fri, 02 Mar 2012 14:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105083 Imported goods described as brass fittings were treated as plastic articles after the classification was altered from a metal heading to a plastic heading, and on that basis the goods were held liable to confiscation for misdeclaration under Sections 111(l) and 111(m) of the Customs Act. The record did not support the argument that they were merely metallic fittings mounted on synthetic material. The redemption fine was considered excessive and was completely remitted, but the penalty was upheld. The note states that acceptance of a classification consistent with plastic goods can sustain confiscation, while relief on fine may still be granted on the facts. Case-Laws Customs Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105083