https://www.taxtmi.com/caselaws?id=440449 Where import documents, invoice, bill of entry and export certificate consistently described the goods as Vietnam Robusta Coffee, misdeclaration could not be inferred merely because examination showed coffee husk or bits, since no import condition fixed the permissible composition of the consignment. The goods were treated as eligible raw material for an export oriented unit under Notification No. 52/2003-Cus, and customs verification was confined to conformity with the declared import documents and approvals. On that basis, confiscation was unsustainable and the applicable concessional import exemption remained available, leading to release of the goods with the benefit of the notification. en-us Fri, 30 Jun 2023 00:00:00 +0530 Tue, 18 Jul 2023 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440449 Where import documents, invoice, bill of entry and export certificate consistently described the goods as Vietnam Robusta Coffee, misdeclaration could not be inferred merely because examination showed coffee husk or bits, since no import condition fixed the permissible composition of the consignment. The goods were treated as eligible raw material for an export oriented unit under Notification No. 52/2003-Cus, and customs verification was confined to conformity with the declared import documents and approvals. On that basis, confiscation was unsustainable and the applicable concessional import exemption remained available, leading to release of the goods with the benefit of the notification. Case-Laws Customs Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440449