https://www.taxtmi.com/caselaws?id=189096 Export goods described as finished leather were found on CLRI testing to be unfinished leather, and that misdeclaration supported an attempted fraudulent drawback claim because drawback was available only for finished leather. The misclassification therefore rendered the goods liable to confiscation under the Customs Act, and the redemption fine and penalty were sustained. A challenge based on non-supply of the CLRI report did not displace the core finding of misdeclaration. Absence of mens rea did not negate liability, though it could affect the quantum of fine and penalty. en-us Fri, 04 Mar 2016 00:00:00 +0530 Wed, 28 Dec 2016 10:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189096 Export goods described as finished leather were found on CLRI testing to be unfinished leather, and that misdeclaration supported an attempted fraudulent drawback claim because drawback was available only for finished leather. The misclassification therefore rendered the goods liable to confiscation under the Customs Act, and the redemption fine and penalty were sustained. A challenge based on non-supply of the CLRI report did not displace the core finding of misdeclaration. Absence of mens rea did not negate liability, though it could affect the quantum of fine and penalty. Case-Laws Customs Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189096