https://www.taxtmi.com/caselaws?id=30669 Imported nickel silver scrap covered by the relevant scrap description was not misdeclared merely because it appeared as irregular metallic lumps after being converted for transport, and that form did not by itself show the goods were ingots, bars or rods. The importer's status as a 100% export oriented unit under exemption notification meant no customs duty liability arose, so no motive or mala fide for misdescription or undervaluation was established. The allegations of misdeclaration and undervaluation therefore failed, and confiscation and penalty were set aside. en-us Tue, 29 Apr 2008 00:00:00 +0530 Mon, 15 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30669 Imported nickel silver scrap covered by the relevant scrap description was not misdeclared merely because it appeared as irregular metallic lumps after being converted for transport, and that form did not by itself show the goods were ingots, bars or rods. The importer's status as a 100% export oriented unit under exemption notification meant no customs duty liability arose, so no motive or mala fide for misdescription or undervaluation was established. The allegations of misdeclaration and undervaluation therefore failed, and confiscation and penalty were set aside. Case-Laws Customs Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30669