https://www.taxtmi.com/caselaws?id=221967 Mere incorrect customs classification did not, by itself, justify confiscation, redemption fine or penalty where the declared value was accepted and the record showed no deliberate misdescription, collusion or intent to evade duty. The goods were described and re-tested as different kinds of woven fabrics, but there was no material to show that the importer knowingly used the wrong tariff heading or made a mala fide declaration. In the absence of such ingredients, Section 111(m) was not attracted and the setting aside of confiscation, redemption fine and penalties was sustained. 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 Mere incorrect customs classification did not, by itself, justify confiscation, redemption fine or penalty where the declared value was accepted and the record showed no deliberate misdescription, collusion or intent to evade duty. The goods were described and re-tested as different kinds of woven fabrics, but there was no material to show that the importer knowingly used the wrong tariff heading or made a mala fide declaration. In the absence of such ingredients, Section 111(m) was not attracted and the setting aside of confiscation, redemption fine and penalties was sustained. Case-Laws Customs Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221967