https://www.taxtmi.com/caselaws?id=190340 Imported goods were found misdeclared and undervalued where visual inspection, importer and employee statements, market inquiry, and packing and marking on the boxes showed that the consignments were factory-fresh steel nails rather than the declared heavy melting scrap. That material was sufficient to uphold the incorrect description in the bills of entry and to sustain confiscation. The limited remand for fresh valuation, redemption fine, and penalty disclosed no error warranting interference, so the challenge to the customs findings failed and the order under appeal remained undisturbed. en-us Mon, 14 Nov 2005 00:00:00 +0530 Mon, 13 Feb 2017 10:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190340 Imported goods were found misdeclared and undervalued where visual inspection, importer and employee statements, market inquiry, and packing and marking on the boxes showed that the consignments were factory-fresh steel nails rather than the declared heavy melting scrap. That material was sufficient to uphold the incorrect description in the bills of entry and to sustain confiscation. The limited remand for fresh valuation, redemption fine, and penalty disclosed no error warranting interference, so the challenge to the customs findings failed and the order under appeal remained undisturbed. Case-Laws Customs Mon, 14 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190340