https://www.taxtmi.com/caselaws?id=106309 Misdeclaration of imported goods justified confiscation where the importers failed to establish that the consignment had been wrongly despatched. The plea of bona fide mistake and intended re-export was rejected because the evidence, including the packing list in the importers' name, did not support it, and re-export had in any event not been permitted. Decisions dealing with the legal effect of permitted re-export were therefore inapplicable. On that basis, the redemption fine and penalty were found reasonable in light of the value of the goods, and the confiscation, fine and penalty were upheld. en-us Mon, 13 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106309 Misdeclaration of imported goods justified confiscation where the importers failed to establish that the consignment had been wrongly despatched. The plea of bona fide mistake and intended re-export was rejected because the evidence, including the packing list in the importers' name, did not support it, and re-export had in any event not been permitted. Decisions dealing with the legal effect of permitted re-export were therefore inapplicable. On that basis, the redemption fine and penalty were found reasonable in light of the value of the goods, and the confiscation, fine and penalty were upheld. Case-Laws Customs Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106309