https://www.taxtmi.com/caselaws?id=763385 Imported pneumatic tyres without the BIS standard mark, in breach of the applicable quality control order, were treated as prohibited goods under customs law and liable to confiscation. The declared quantity, description and valuation were rejected because the record showed substantial excess quantity, a different description and a valuation supported by the evidentiary material, so misdeclaration was upheld. Absolute confiscation and penalties were sustained because the false declarations and statutory breach justified penal action, and redemption was not available as a matter of right on these facts. en-us Mon, 16 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 11:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763385 Imported pneumatic tyres without the BIS standard mark, in breach of the applicable quality control order, were treated as prohibited goods under customs law and liable to confiscation. The declared quantity, description and valuation were rejected because the record showed substantial excess quantity, a different description and a valuation supported by the evidentiary material, so misdeclaration was upheld. Absolute confiscation and penalties were sustained because the false declarations and statutory breach justified penal action, and redemption was not available as a matter of right on these facts. Case-Laws Customs Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763385