https://www.taxtmi.com/caselaws?id=203954 Confiscation and penalty were unwarranted where imported goods were in substance old, used and damaged transformers treated as scrap, and the only discrepancy was one of description. The HC noted that no duty was confirmed, the importer was otherwise entitled to import the goods, and the alleged misdeclaration or undervaluation conferred no benefit on the importer. In those circumstances, the nomenclature difference did not justify penal action, and the revenue challenge failed because the Tribunal's order disclosed no legal infirmity or substantial question of law. en-us Wed, 31 Mar 2010 00:00:00 +0530 Wed, 18 May 2011 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203954 Confiscation and penalty were unwarranted where imported goods were in substance old, used and damaged transformers treated as scrap, and the only discrepancy was one of description. The HC noted that no duty was confirmed, the importer was otherwise entitled to import the goods, and the alleged misdeclaration or undervaluation conferred no benefit on the importer. In those circumstances, the nomenclature difference did not justify penal action, and the revenue challenge failed because the Tribunal's order disclosed no legal infirmity or substantial question of law. Case-Laws Customs Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203954