https://www.taxtmi.com/caselaws?id=123713 The tribunal set aside the order of confiscation, fine, and penalty imposed on the appellants for misdeclaration of goods, as it was determined that the receipt of a new calibrator with a different serial number was a genuine mistake by the manufacturer and not intentional misdeclaration by the importer. The tribunal accepted the importer's explanation and allowed the appeal, overturning the decision of the Commissioner (Appeals) and Additional Commissioner. en-us Tue, 03 Jun 2008 00:00:00 +0530 Sat, 02 Feb 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123713 The tribunal set aside the order of confiscation, fine, and penalty imposed on the appellants for misdeclaration of goods, as it was determined that the receipt of a new calibrator with a different serial number was a genuine mistake by the manufacturer and not intentional misdeclaration by the importer. The tribunal accepted the importer's explanation and allowed the appeal, overturning the decision of the Commissioner (Appeals) and Additional Commissioner. Case-Laws Customs Tue, 03 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123713