https://www.taxtmi.com/caselaws?id=124285 The Tribunal set aside the confiscation and penalty imposed on the importer for misdeclaration of imported goods, ruling that confiscation cannot be justified solely on the grounds of misclassification as it is a departmental function. The appeal did not contest the anti-dumping duty demand or the classification of goods, focusing on the validity of the confiscation and penalty based on misdeclaration. The Tribunal emphasized that the importer must pay duty as assessed but overturned the lower authorities' decision, granting consequential reliefs to the importer. en-us Thu, 14 Aug 2008 00:00:00 +0530 Thu, 27 Sep 2012 15:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124285 The Tribunal set aside the confiscation and penalty imposed on the importer for misdeclaration of imported goods, ruling that confiscation cannot be justified solely on the grounds of misclassification as it is a departmental function. The appeal did not contest the anti-dumping duty demand or the classification of goods, focusing on the validity of the confiscation and penalty based on misdeclaration. The Tribunal emphasized that the importer must pay duty as assessed but overturned the lower authorities' decision, granting consequential reliefs to the importer. Case-Laws Customs Thu, 14 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124285