https://www.taxtmi.com/caselaws?id=266985 Mis-declaration of imported goods as LDPE, later found to be polypropylene granules, led to confiscation with redemption fine and penalty at the adjudication stage. The Tribunal noted that the purchase orders had been placed before the error was discovered, the supplier acknowledged the mistake, refunded the payment, and agreed to re-export the goods, with no material showing collusion or intent to obtain cheaper goods or evade anti-dumping duty. Relying on similar precedents, it held that re-export was permissible without fine or penalty and set aside the impugned order. en-us Wed, 05 Aug 2015 00:00:00 +0530 Sat, 07 May 2016 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266985 Mis-declaration of imported goods as LDPE, later found to be polypropylene granules, led to confiscation with redemption fine and penalty at the adjudication stage. The Tribunal noted that the purchase orders had been placed before the error was discovered, the supplier acknowledged the mistake, refunded the payment, and agreed to re-export the goods, with no material showing collusion or intent to obtain cheaper goods or evade anti-dumping duty. Relying on similar precedents, it held that re-export was permissible without fine or penalty and set aside the impugned order. Case-Laws Customs Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266985