https://www.taxtmi.com/caselaws?id=125790 Imported granules declared as LDPE were found to be LLDPE, and the DEEC-related exemption failed because licences were issued separately for each commodity and one could not be substituted for the other. The importer produced no evidence of orders for the declared commodity or of absence of misdeclaration, and the LDPE/LLDPE distinction was recognised in trade practice. On those facts, confiscation and liability to duty were sustained, while redemption fine and penalty were reduced; duty remained payable unless valid current licences covering the import were produced. en-us Wed, 14 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 12:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125790 Imported granules declared as LDPE were found to be LLDPE, and the DEEC-related exemption failed because licences were issued separately for each commodity and one could not be substituted for the other. The importer produced no evidence of orders for the declared commodity or of absence of misdeclaration, and the LDPE/LLDPE distinction was recognised in trade practice. On those facts, confiscation and liability to duty were sustained, while redemption fine and penalty were reduced; duty remained payable unless valid current licences covering the import were produced. Case-Laws Customs Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125790