https://www.taxtmi.com/caselaws?id=271114 Deliberate misdeclaration of imported goods as medicaments to obtain duty benefit justified confiscation under Section 111(m) of the Customs Act, because the record showed the goods were in substance animal feed supplement classifiable under Chapter 23. The challenge to reclassification failed. Redemption fine, however, could be imposed only on goods actually available for confiscation, not on past clearances already released, so the monetary liabilities were reduced and confined to the live consignment. Penalty was also reduced accordingly. en-us Thu, 11 Jun 2015 00:00:00 +0530 Wed, 31 Jan 2018 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271114 Deliberate misdeclaration of imported goods as medicaments to obtain duty benefit justified confiscation under Section 111(m) of the Customs Act, because the record showed the goods were in substance animal feed supplement classifiable under Chapter 23. The challenge to reclassification failed. Redemption fine, however, could be imposed only on goods actually available for confiscation, not on past clearances already released, so the monetary liabilities were reduced and confined to the live consignment. Penalty was also reduced accordingly. Case-Laws Customs Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271114