https://www.taxtmi.com/caselaws?id=336925 Wrong shipment by the carrier or shipping agent, without mala fide intent by the importer, does not amount to deliberate misdeclaration. On the facts, the importer's documents and explanation showed that electronic door locks were ordered but a different consignment was shipped, and the original authority accepted this explanation, found no mala fides, and reassessed the goods on merit because the goods found were not covered by the licence. The appellate order was found unsustainable because it was cryptic and failed to give reasons or explain the consequence of setting aside the reassessment. The reassessment was upheld and the finding of deliberate misdeclaration was rejected. en-us Tue, 24 May 2016 00:00:00 +0530 Sun, 01 Jan 2017 12:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336925 Wrong shipment by the carrier or shipping agent, without mala fide intent by the importer, does not amount to deliberate misdeclaration. On the facts, the importer's documents and explanation showed that electronic door locks were ordered but a different consignment was shipped, and the original authority accepted this explanation, found no mala fides, and reassessed the goods on merit because the goods found were not covered by the licence. The appellate order was found unsustainable because it was cryptic and failed to give reasons or explain the consequence of setting aside the reassessment. The reassessment was upheld and the finding of deliberate misdeclaration was rejected. Case-Laws Customs Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336925