https://www.taxtmi.com/caselaws?id=206917 Misdeclaration of imported goods was established because the cargo was found to be iron pellets, not the declared non-alloy steel melting scrap, and that finding was not disputed. On that factual basis, confiscation under the Customs Act was sustained. The redemption fine and penalty were also upheld because they were considered modest in relation to the value of the goods, and no reduction was warranted. en-us Tue, 06 Sep 2011 00:00:00 +0530 Fri, 18 Nov 2011 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206917 Misdeclaration of imported goods was established because the cargo was found to be iron pellets, not the declared non-alloy steel melting scrap, and that finding was not disputed. On that factual basis, confiscation under the Customs Act was sustained. The redemption fine and penalty were also upheld because they were considered modest in relation to the value of the goods, and no reduction was warranted. Case-Laws Customs Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206917