https://www.taxtmi.com/caselaws?id=116819 Import documents uniformly described the raw silk as Grade 3A, and the consignment was provisionally cleared under the applicable circular on execution of a test bond and bank guarantee pending laboratory testing. Although the test report showed that a portion of the goods was Grade 2A and below, that partial adverse result did not by itself establish deliberate misdeclaration or intent to evade anti-dumping duty. The finding of misdeclaration was therefore unsustainable, and confiscation, redemption fine and penalty were set aside in favour of the importer. en-us Wed, 26 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 18:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116819 Import documents uniformly described the raw silk as Grade 3A, and the consignment was provisionally cleared under the applicable circular on execution of a test bond and bank guarantee pending laboratory testing. Although the test report showed that a portion of the goods was Grade 2A and below, that partial adverse result did not by itself establish deliberate misdeclaration or intent to evade anti-dumping duty. The finding of misdeclaration was therefore unsustainable, and confiscation, redemption fine and penalty were set aside in favour of the importer. Case-Laws Customs Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116819