https://www.taxtmi.com/caselaws?id=333311 Imported natural rubber declared as SVR-10 was examined for alleged mis-declaration and violation of the Rubber Act and the Rubber Rules. The documents matched the description, were backed by the exporter's laboratory certificate, and the importer relied on purchase order and shipping papers before import. A local test by the Rubber Board revealed the discrepancy later, but the importer's prior conduct, regular trade pattern, and the exporter's subsequent replacement of the goods indicated no deliberate false declaration. In the absence of mala fide intent, suppression, or contumacious conduct, confiscation was not justified and the associated redemption fine and penalty were unsustainable. en-us Tue, 09 Aug 2016 00:00:00 +0530 Fri, 18 Aug 2017 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333311 Imported natural rubber declared as SVR-10 was examined for alleged mis-declaration and violation of the Rubber Act and the Rubber Rules. The documents matched the description, were backed by the exporter's laboratory certificate, and the importer relied on purchase order and shipping papers before import. A local test by the Rubber Board revealed the discrepancy later, but the importer's prior conduct, regular trade pattern, and the exporter's subsequent replacement of the goods indicated no deliberate false declaration. In the absence of mala fide intent, suppression, or contumacious conduct, confiscation was not justified and the associated redemption fine and penalty were unsustainable. Case-Laws Customs Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333311