Customs Confiscation Not Attributable Without Allegation of Mis-Declaration on Goods Description; No Deliberate Policy Violation Found.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Confiscation and penalty - deliberate violation of policy prohibitions cannot be laid at the doors of the assessee especially in view of the fact that there was no allegation of mis-declaration of description of the goods by the assessee at all. - AT....