https://www.taxtmi.com/caselaws?id=107889 The Tribunal ruled in favor of the Appellants, finding that goods wrongly sent by a foreign supplier were not liable for confiscation under the Customs Act. The Appellants received a different item than ordered due to the supplier's mistake, supported by communication acknowledging the error. Despite a misdeclaration based on the Bill of Entry description not matching the received goods, the Tribunal considered the supplier's admission of error, evidence of the purchase order, and relevant precedents. Consequently, the confiscation and penalty were set aside, permitting the re-export of the goods. en-us Wed, 06 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 15:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107889 The Tribunal ruled in favor of the Appellants, finding that goods wrongly sent by a foreign supplier were not liable for confiscation under the Customs Act. The Appellants received a different item than ordered due to the supplier's mistake, supported by communication acknowledging the error. Despite a misdeclaration based on the Bill of Entry description not matching the received goods, the Tribunal considered the supplier's admission of error, evidence of the purchase order, and relevant precedents. Consequently, the confiscation and penalty were set aside, permitting the re-export of the goods. Case-Laws Customs Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107889