https://www.taxtmi.com/caselaws?id=153535 Variation in the technical specifications of imported goods was not treated as misdeclaration where the import documents had been amended by the DGFT in the DEEC licence to match the consignment. The discrepancy in ratings was therefore not found to indicate a deliberate intent to evade duty, so confiscation and penalty were held unwarranted and the Revenue's appeal was rejected. en-us Wed, 09 Dec 2009 00:00:00 +0530 Wed, 24 Jul 2013 16:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153535 Variation in the technical specifications of imported goods was not treated as misdeclaration where the import documents had been amended by the DGFT in the DEEC licence to match the consignment. The discrepancy in ratings was therefore not found to indicate a deliberate intent to evade duty, so confiscation and penalty were held unwarranted and the Revenue's appeal was rejected. Case-Laws Customs Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153535