Importer Liable for Goods Confiscation Due to Invoice Discrepancies; Accurate Declaration Required in Bills of Entry.

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....Confiscation of goods - Difference in actual quantity imported and as per Invoice / Bill of Entry - The importer is responsible for what he has imported and it is not sufficient if he files Bills of Entry corresponding to the documents. The declaration in the Bills of Entry must match with the goods actually imported - there are no infirmity in the confiscation of the imported goods in this case. - AT....