https://www.taxtmi.com/caselaws?id=124382 Deliberate misdeclaration of export goods as ready-made garments, where physical examination showed old, used, soiled and stained foreign-origin garments, rendered the declaration false as to description, quality and value. On those facts, the goods were treated as prohibited goods and were liable to confiscation under customs law governing material misdescription in exports. Because the consignment was in substance imported rags and not Indian-manufactured garments, duty drawback was not admissible. The confiscation and denial of drawback were therefore upheld. en-us Mon, 09 Jun 2008 00:00:00 +0530 Fri, 28 Sep 2012 15:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124382 Deliberate misdeclaration of export goods as ready-made garments, where physical examination showed old, used, soiled and stained foreign-origin garments, rendered the declaration false as to description, quality and value. On those facts, the goods were treated as prohibited goods and were liable to confiscation under customs law governing material misdescription in exports. Because the consignment was in substance imported rags and not Indian-manufactured garments, duty drawback was not admissible. The confiscation and denial of drawback were therefore upheld. Case-Laws Customs Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124382