https://www.taxtmi.com/caselaws?id=187092 The Bill of Entry and supporting import documents described the goods as heavy melting scrap, so misdeclaration was not established and that finding was set aside. However, the importer accepted the examination report that the goods were seamless pipes, which were restricted for import under the Foreign Trade Policy, so confiscation and the imposition of redemption fine and penalty were justified. The quantum of the redemption fine and personal penalty was reduced in view of the absence of misdeclaration and the overall facts. en-us Wed, 24 Jun 2015 00:00:00 +0530 Mon, 10 Oct 2016 12:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187092 The Bill of Entry and supporting import documents described the goods as heavy melting scrap, so misdeclaration was not established and that finding was set aside. However, the importer accepted the examination report that the goods were seamless pipes, which were restricted for import under the Foreign Trade Policy, so confiscation and the imposition of redemption fine and penalty were justified. The quantum of the redemption fine and personal penalty was reduced in view of the absence of misdeclaration and the overall facts. Case-Laws Customs Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187092