https://www.taxtmi.com/caselaws?id=198741 Declared description in the bill of entry matched the supplier's documents, and examination showed the goods were old and used as declared. A contrary view that the goods were serviceable did not establish import of different goods or any misdeclaration. On that factual basis, confiscation was not made out, and the redemption fine and penalty were unsustainable and were set aside. The ancillary issue concerning supply from the Exclusive Economic Zone was not examined. en-us Fri, 07 Apr 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198741 Declared description in the bill of entry matched the supplier's documents, and examination showed the goods were old and used as declared. A contrary view that the goods were serviceable did not establish import of different goods or any misdeclaration. On that factual basis, confiscation was not made out, and the redemption fine and penalty were unsustainable and were set aside. The ancillary issue concerning supply from the Exclusive Economic Zone was not examined. Case-Laws Customs Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198741