https://www.taxtmi.com/caselaws?id=191476 The Tribunal upheld the lower court's decision, rejecting the appeal regarding misdeclaration of description and value of imported goods. The appellant's argument that the goods were of a lower grade and specifically manufactured for distribution in Bangladesh was not accepted, as the manufacturer's marking on both consignments indicated identical goods. The authorities deemed the appellant's explanations lacking credibility and established misdeclaration based on the manufacturer's markings. The judgment underscores the importance of accurate declaration of goods' description and value in importation, emphasizing manufacturer's markings as evidence of grade and authenticity. en-us Tue, 08 Aug 2006 00:00:00 +0530 Wed, 05 Apr 2017 11:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191476 The Tribunal upheld the lower court's decision, rejecting the appeal regarding misdeclaration of description and value of imported goods. The appellant's argument that the goods were of a lower grade and specifically manufactured for distribution in Bangladesh was not accepted, as the manufacturer's marking on both consignments indicated identical goods. The authorities deemed the appellant's explanations lacking credibility and established misdeclaration based on the manufacturer's markings. The judgment underscores the importance of accurate declaration of goods' description and value in importation, emphasizing manufacturer's markings as evidence of grade and authenticity. Case-Laws Customs Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191476