https://www.taxtmi.com/caselaws?id=354820 An importer's admission that goods ordered as prime were received as seconds was treated as sufficient to sustain the finding on classification and duty liability, and no further testing was required where the nature of the goods was not genuinely disputed. The finding that the goods were seconds and liable to duty was upheld. However, the same admission and surrounding circumstances justified moderation of the monetary consequences, as the original redemption fine and penalty were found excessive. The redemption fine and penalty were reduced to one lakh rupees each, while the classification and duty liability findings remained undisturbed. en-us Thu, 05 Oct 2017 00:00:00 +0530 Thu, 07 Mar 2019 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354820 An importer's admission that goods ordered as prime were received as seconds was treated as sufficient to sustain the finding on classification and duty liability, and no further testing was required where the nature of the goods was not genuinely disputed. The finding that the goods were seconds and liable to duty was upheld. However, the same admission and surrounding circumstances justified moderation of the monetary consequences, as the original redemption fine and penalty were found excessive. The redemption fine and penalty were reduced to one lakh rupees each, while the classification and duty liability findings remained undisturbed. Case-Laws Customs Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354820