https://www.taxtmi.com/caselaws?id=46516 Customs misdeclaration allegations require the Revenue to establish, through clear and cogent evidence, that imported goods differ from their declared description. Multiple official and government laboratory reports, including a contemporaneous test conducted before the Commissioner with departmental representatives present, supported classification as regenerated second-grade methyl methacrylate monomer. A principally relied-on laboratory report was inconclusive and contradicted the laboratory's earlier inability to determine the status of similar goods. Credible expert test material could not be displaced on non-germane grounds. The misdeclaration finding was therefore unsustainable, and the importer succeeded. en-us Mon, 31 Mar 2003 00:00:00 +0530 Wed, 25 Nov 2015 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46516 Customs misdeclaration allegations require the Revenue to establish, through clear and cogent evidence, that imported goods differ from their declared description. Multiple official and government laboratory reports, including a contemporaneous test conducted before the Commissioner with departmental representatives present, supported classification as regenerated second-grade methyl methacrylate monomer. A principally relied-on laboratory report was inconclusive and contradicted the laboratory's earlier inability to determine the status of similar goods. Credible expert test material could not be displaced on non-germane grounds. The misdeclaration finding was therefore unsustainable, and the importer succeeded. Case-Laws Customs Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46516