https://www.taxtmi.com/caselaws?id=294874 Imported goods physically bearing LG Chem stickers and matching packing materials were treated as mis-declared where the importer had described them as unbranded reverse osmosis elements. The Tribunal found the explanation that the goods were trial production items and that the stickers were affixed by mistake to be implausible in light of the physical examination and surrounding circumstances. It inferred collusion between the importer and the shipper on the declaration and upheld confiscation with redemption fine, finding no illegality in the impugned order. The mis-declaration finding was sustained and the appeal failed. en-us Wed, 27 Nov 2019 00:00:00 +0530 Fri, 07 May 2021 08:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294874 Imported goods physically bearing LG Chem stickers and matching packing materials were treated as mis-declared where the importer had described them as unbranded reverse osmosis elements. The Tribunal found the explanation that the goods were trial production items and that the stickers were affixed by mistake to be implausible in light of the physical examination and surrounding circumstances. It inferred collusion between the importer and the shipper on the declaration and upheld confiscation with redemption fine, finding no illegality in the impugned order. The mis-declaration finding was sustained and the appeal failed. Case-Laws Customs Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294874