https://www.taxtmi.com/caselaws?id=105202 Material misdeclaration of the declared weight of imported goods, where duty was chargeable on a weight basis, rendered the import declaration not true and correct and sustained confiscation for misdeclaration under Section 111(m) of the Customs Act, 1962. The same discrepancy did not make the goods prohibited goods, so confiscation under Section 111(d) was not justified and was set aside. Because confiscation survived only on the misdeclaration basis, the redemption fine and penalty were reduced. en-us Thu, 16 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 18:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105202 Material misdeclaration of the declared weight of imported goods, where duty was chargeable on a weight basis, rendered the import declaration not true and correct and sustained confiscation for misdeclaration under Section 111(m) of the Customs Act, 1962. The same discrepancy did not make the goods prohibited goods, so confiscation under Section 111(d) was not justified and was set aside. Because confiscation survived only on the misdeclaration basis, the redemption fine and penalty were reduced. Case-Laws Customs Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105202