https://www.taxtmi.com/caselaws?id=220363 Misdeclaration in customs import documents will not sustain confiscation or penalty under Section 111(m) of the Customs Act unless it is material to duty evasion or breach of import restrictions. Although some paper reels were found behind bales declared as waste paper, the declared description was accepted, the value was not altered, and no customs duty evasion or import policy contravention was established. On that basis, confiscation and penalty were held unsustainable and the impugned order was set aside with consequential relief. en-us Wed, 01 Aug 2012 00:00:00 +0530 Tue, 22 Jan 2013 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220363 Misdeclaration in customs import documents will not sustain confiscation or penalty under Section 111(m) of the Customs Act unless it is material to duty evasion or breach of import restrictions. Although some paper reels were found behind bales declared as waste paper, the declared description was accepted, the value was not altered, and no customs duty evasion or import policy contravention was established. On that basis, confiscation and penalty were held unsustainable and the impugned order was set aside with consequential relief. Case-Laws Customs Wed, 01 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220363