Court Upholds Fines for Misclassification of Imports as Wireless Devices Instead of Mobile Phones; Fraud Not Excused by Procedural Relaxations.

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....Classification of the goods - redemption fine & penalty - Wireless Data Device or mobile phones - procedural relaxations and facilitation measures are for facilitating the speedy clearance of the imported goods should not be taken into account while adjudging the offence against them deliberate perpetuating fraud/ misdeclaration leading to misclassification - fine & penalty sustained....