https://www.taxtmi.com/caselaws?id=202528 Clearance of imported goods under section 47 of the Customs Act does not preclude a subsequent notice under section 28 for recovery of short-levied duty, and the department is not confined to section 129D merely because out-of-charge was granted. An un-retracted statement recorded under section 108 may be relied on without independent corroboration where it is consistent with other evidence. Wrong classification by itself does not amount to misdeclaration, and misclassification alone is insufficient to justify confiscation under section 111 or penalty under section 112. en-us Tue, 15 Jun 2010 00:00:00 +0530 Sat, 02 Apr 2011 00:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202528 Clearance of imported goods under section 47 of the Customs Act does not preclude a subsequent notice under section 28 for recovery of short-levied duty, and the department is not confined to section 129D merely because out-of-charge was granted. An un-retracted statement recorded under section 108 may be relied on without independent corroboration where it is consistent with other evidence. Wrong classification by itself does not amount to misdeclaration, and misclassification alone is insufficient to justify confiscation under section 111 or penalty under section 112. Case-Laws Customs Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202528