https://www.taxtmi.com/caselaws?id=236177 An unrebutted laboratory report was accepted as proving that imported goods were mis-declared in description, so confiscation and re-determination of value and duty were sustained. The declared goods could not be accepted in the face of the test evidence, and the duty consequences flowing from the finding of mis-declaration remained undisturbed. However, the redemption fine was reduced because the goods had remained in customs custody for a considerable time and the importer sought closure of the dispute. For similar reasons, the penalties imposed on the co-noticees were also reduced. en-us Thu, 02 May 2013 00:00:00 +0530 Mon, 08 Feb 2016 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236177 An unrebutted laboratory report was accepted as proving that imported goods were mis-declared in description, so confiscation and re-determination of value and duty were sustained. The declared goods could not be accepted in the face of the test evidence, and the duty consequences flowing from the finding of mis-declaration remained undisturbed. However, the redemption fine was reduced because the goods had remained in customs custody for a considerable time and the importer sought closure of the dispute. For similar reasons, the penalties imposed on the co-noticees were also reduced. Case-Laws Customs Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236177