https://www.taxtmi.com/caselaws?id=794293 Excess declared area in marble slabs, when attributable to Customs' measurement methodology and only marginal in nature, did not by itself establish mis-declaration or intent to evade duty. The assessee had accepted the measurement report and agreed to pay differential duty without contemporaneous protest, and the record showed no knowingly false declaration, suppression, or dishonest intent. Because the ingredients for confiscation were not proved, redemption fine and penalty under the Customs Act were not legally sustainable and were set aside. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794293 Excess declared area in marble slabs, when attributable to Customs' measurement methodology and only marginal in nature, did not by itself establish mis-declaration or intent to evade duty. The assessee had accepted the measurement report and agreed to pay differential duty without contemporaneous protest, and the record showed no knowingly false declaration, suppression, or dishonest intent. Because the ingredients for confiscation were not proved, redemption fine and penalty under the Customs Act were not legally sustainable and were set aside. Case-Laws Customs Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794293