https://www.taxtmi.com/caselaws?id=119866 Contemporaneous invoices, a high seas sale agreement and uncontroverted buyer evidence supported declaration of the imported goods as scrap intended for melting. A bare physical examination was held insufficient to displace that documentary position without reliable proof of misdeclaration, so the benefit of doubt remained with the importer. Once misdeclaration was not sustained, the restriction on mutilation of misdeclared goods did not apply, and the confiscation, redemption fine and penalty founded on that allegation could not survive. Mutilation was therefore permitted and the consequential liabilities were set aside. en-us Fri, 11 Aug 2006 00:00:00 +0530 Fri, 13 Jul 2012 16:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119866 Contemporaneous invoices, a high seas sale agreement and uncontroverted buyer evidence supported declaration of the imported goods as scrap intended for melting. A bare physical examination was held insufficient to displace that documentary position without reliable proof of misdeclaration, so the benefit of doubt remained with the importer. Once misdeclaration was not sustained, the restriction on mutilation of misdeclared goods did not apply, and the confiscation, redemption fine and penalty founded on that allegation could not survive. Mutilation was therefore permitted and the consequential liabilities were set aside. Case-Laws Customs Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119866