https://www.taxtmi.com/caselaws?id=116037 Customs penalties and confiscation for import misdeclaration require evidence of conscious involvement or a legally sustainable basis to attribute the misdeclaration. A shipping agent and clearing agent acting on pre-arrival documents describing goods as scrap are not liable without proof of culpable participation. Cancellation of an importer's original bills of entry with the proper officer's approval, followed by clearance under fresh bills, does not by itself preserve penal liability. Declared transaction value for scrap cannot be rejected merely by reference to higher-priced imports of different origins or quantities; reliable contemporaneous evidence must justify departure from the actual price. en-us Fri, 03 Jun 2005 00:00:00 +0530 Wed, 06 Jun 2012 16:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116037 Customs penalties and confiscation for import misdeclaration require evidence of conscious involvement or a legally sustainable basis to attribute the misdeclaration. A shipping agent and clearing agent acting on pre-arrival documents describing goods as scrap are not liable without proof of culpable participation. Cancellation of an importer's original bills of entry with the proper officer's approval, followed by clearance under fresh bills, does not by itself preserve penal liability. Declared transaction value for scrap cannot be rejected merely by reference to higher-priced imports of different origins or quantities; reliable contemporaneous evidence must justify departure from the actual price. Case-Laws Customs Fri, 03 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116037