https://www.taxtmi.com/caselaws?id=342343 Misdeclaration of imported goods in description and value was established where the goods declared as prime CRGO electrical steel sheets and slit coils were found, on unchallenged examination and test report, to be secondary grade goods of different dimensions. That factual finding justified confiscation because no rebuttal material was produced before the authority. The redemption fine and penalty were also sustained as reasonable, since the goods were liable to confiscation and the importer failed to show the amounts were disproportionate or unreasonable. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 02 May 2017 11:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342343 Misdeclaration of imported goods in description and value was established where the goods declared as prime CRGO electrical steel sheets and slit coils were found, on unchallenged examination and test report, to be secondary grade goods of different dimensions. That factual finding justified confiscation because no rebuttal material was produced before the authority. The redemption fine and penalty were also sustained as reasonable, since the goods were liable to confiscation and the importer failed to show the amounts were disproportionate or unreasonable. Case-Laws Customs Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342343