https://www.taxtmi.com/caselaws?id=221967 The Court upheld the Tribunal's decision, ruling that there was no mala fide intention on the part of the assessee in misdeclaring the imported goods. Despite the misclassification, there was no evidence of intentional evasion of duty or collusion. As a result, the Court found no justification for confiscation, redemption fine, or penalties, dismissing the appeal without costs. en-us Mon, 25 Jun 2012 00:00:00 +0530 Mon, 08 Apr 2013 17:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221967 The Court upheld the Tribunal's decision, ruling that there was no mala fide intention on the part of the assessee in misdeclaring the imported goods. Despite the misclassification, there was no evidence of intentional evasion of duty or collusion. As a result, the Court found no justification for confiscation, redemption fine, or penalties, dismissing the appeal without costs. Case-Laws Customs Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221967