Confiscation, fines, and penalties require specific provision breaches; accurate classification by importers isn't enough.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The penal action, such as confiscation of goods, imposition of fines, and penalties, requires a breach of specific provisions of the Act or rules. A mere claim of exemption by an importer, when the goods are correctly described and classified, cannot lead to punitive action. - AT....