https://www.taxtmi.com/caselaws?id=107704 Incorrect description of imported goods as synthetic rags justified confiscation for misdeclaration, because examination showed that part of the consignments consisted of serviceable garments or garments cut into two pieces. Confiscation under clause (d) of Section 111 was not sustainable where the import licences produced for garments were accepted and debited and the goods were agreed in writing to be treated as garments for speedy clearance. Confiscation under clause (m) of Section 111 remained sustainable on account of the false description of the goods, and the redemption fine was reduced in light of the facts. en-us Tue, 22 Apr 2003 00:00:00 +0530 Mon, 26 Mar 2012 10:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107704 Incorrect description of imported goods as synthetic rags justified confiscation for misdeclaration, because examination showed that part of the consignments consisted of serviceable garments or garments cut into two pieces. Confiscation under clause (d) of Section 111 was not sustainable where the import licences produced for garments were accepted and debited and the goods were agreed in writing to be treated as garments for speedy clearance. Confiscation under clause (m) of Section 111 remained sustainable on account of the false description of the goods, and the redemption fine was reduced in light of the facts. Case-Laws Customs Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107704