https://www.taxtmi.com/caselaws?id=47120 Detention based on a misdeclaration allegation failed where the authority relied on incomplete material and acted before the chemical analysis report clarified the nature of the goods. The notice and report indicated alloy steel, but did not establish that the goods were forged machined items as declared. Because one of the grounds for detention rested on irrelevant or insufficient material, the detention could not stand and was set aside. en-us Tue, 21 Sep 2004 00:00:00 +0530 Wed, 18 Jun 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47120 Detention based on a misdeclaration allegation failed where the authority relied on incomplete material and acted before the chemical analysis report clarified the nature of the goods. The notice and report indicated alloy steel, but did not establish that the goods were forged machined items as declared. Because one of the grounds for detention rested on irrelevant or insufficient material, the detention could not stand and was set aside. Case-Laws Customs Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47120