https://www.taxtmi.com/caselaws?id=109226 Imported goods declared as synthetic rags were found on examination to include serviceable garments or garments cut into two pieces. Because the importers held licences covering garments and had expressed willingness to treat the goods as garments for speedy clearance, confiscation under Section 111(d) of the Customs Act was not justified. However, as the goods did not wholly match the declaration, confiscation under Section 111(m) was sustained. The redemption fine was considered excessive in the surrounding circumstances and was reduced to Rupee one per kilogram. en-us Mon, 06 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109226 Imported goods declared as synthetic rags were found on examination to include serviceable garments or garments cut into two pieces. Because the importers held licences covering garments and had expressed willingness to treat the goods as garments for speedy clearance, confiscation under Section 111(d) of the Customs Act was not justified. However, as the goods did not wholly match the declaration, confiscation under Section 111(m) was sustained. The redemption fine was considered excessive in the surrounding circumstances and was reduced to Rupee one per kilogram. Case-Laws Customs Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109226