https://www.taxtmi.com/caselaws?id=115309 Misdeclaration of non-alloy steel ingots as alloy steel products supported duty liability, denial of wrongly claimed duty benefits, and confiscation of the goods. Laboratory findings displaced the declared classification and established the basis for treating the goods as non-alloy steel ingots. Redemption fine and the company penalty required reduction where their quantum was excessive on the facts. Personal penalties on directors were not sustainable without evidence of their individual involvement in the misdeclaration. The governing principle is that confiscation may follow misdeclaration and wrongful availment of duty benefits, but personal penalties require proven individual culpability and must remain proportionate to the established conduct. en-us Thu, 03 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115309 Misdeclaration of non-alloy steel ingots as alloy steel products supported duty liability, denial of wrongly claimed duty benefits, and confiscation of the goods. Laboratory findings displaced the declared classification and established the basis for treating the goods as non-alloy steel ingots. Redemption fine and the company penalty required reduction where their quantum was excessive on the facts. Personal penalties on directors were not sustainable without evidence of their individual involvement in the misdeclaration. The governing principle is that confiscation may follow misdeclaration and wrongful availment of duty benefits, but personal penalties require proven individual culpability and must remain proportionate to the established conduct. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115309