https://www.taxtmi.com/caselaws?id=376106 Imported machinery packed in containers was declared in the import documents, and the supplier's certificate stated that the invoice value included the cost of those containers. On that factual basis, the declaration in the bill of entry could not be treated as false or incomplete, and no material supported a finding of suppression of container value. The containers were part of the declared consignment, so separate confiscation, redemption fine, or penalty was not sustainable in the absence of misdeclaration or suppression. The impugned order was set aside. en-us Fri, 01 Mar 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376106 Imported machinery packed in containers was declared in the import documents, and the supplier's certificate stated that the invoice value included the cost of those containers. On that factual basis, the declaration in the bill of entry could not be treated as false or incomplete, and no material supported a finding of suppression of container value. The containers were part of the declared consignment, so separate confiscation, redemption fine, or penalty was not sustainable in the absence of misdeclaration or suppression. The impugned order was set aside. Case-Laws Customs Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376106