Misclassification of Goods Not Considered Misdeclaration for Confiscation u/s 111(m) of the Customs Act, 1962.

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....Are Goods liable for confiscation and penalty on the importer justified? - Time and again it has been held by various authorities that mere misclassification of goods, is not misdeclaration for which the goods can be held liable for confiscation under Section 111 (m) of the Customs Act, 1962. - AT....