https://www.taxtmi.com/caselaws?id=231321 Misdeclaration was not established where the import description matched trade usage and contemporaneous material did not show deliberate suppression or false declaration to evade duty. The imported equipment was treated as falling within Heading 8905, but it was not shown to have drilling or production capability for seabed exploration or extraction, so the specific sub-heading for drilling or production platforms did not apply. The residual Customs Tariff Item 8905 90 90 was therefore the correct classification, and the challenge to the importer's classification failed. en-us Thu, 10 Jan 2013 00:00:00 +0530 Fri, 16 Aug 2013 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231321 Misdeclaration was not established where the import description matched trade usage and contemporaneous material did not show deliberate suppression or false declaration to evade duty. The imported equipment was treated as falling within Heading 8905, but it was not shown to have drilling or production capability for seabed exploration or extraction, so the specific sub-heading for drilling or production platforms did not apply. The residual Customs Tariff Item 8905 90 90 was therefore the correct classification, and the challenge to the importer's classification failed. Case-Laws Customs Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231321