Confiscation of Goods Overturned Due to Misunderstanding in Weight Declaration; No Intentional Mis-declaration 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 - mis-declaration of quantity of goods - there is no dispute that the weight in the invoice was mentioned as per the theoretical weight basis by taking a standard weight for particular size of the plate. Therefore, it cannot be said that the appellant have made any mis –declaration of either weight or value - levy of redemption fine and penalty, both, set aside - AT....