https://www.taxtmi.com/caselaws?id=752230 Where examination and laboratory testing disproved the declared description of exported carpets, the misdeclaration in quality supported rejection of the declared export value, confiscation, and re-determination of value; the reduction of redemption fine and penalty relating to carpets was set aside. In contrast, the threading bars were exported on a piece-and-length basis, and the declared quantity, quality, and number of pieces matched the examination results, so a weight discrepancy alone did not establish misdeclaration or undervaluation. The setting aside of re-determined value and confiscation for threading bars was therefore upheld. en-us Thu, 02 May 2024 00:00:00 +0530 Mon, 06 May 2024 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752230 Where examination and laboratory testing disproved the declared description of exported carpets, the misdeclaration in quality supported rejection of the declared export value, confiscation, and re-determination of value; the reduction of redemption fine and penalty relating to carpets was set aside. In contrast, the threading bars were exported on a piece-and-length basis, and the declared quantity, quality, and number of pieces matched the examination results, so a weight discrepancy alone did not establish misdeclaration or undervaluation. The setting aside of re-determined value and confiscation for threading bars was therefore upheld. Case-Laws Customs Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752230