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2017 (10) TMI 299 - AT - CustomsMis-declaration of goods - Revenue alleged that the goods contained serviceable wheels - Revenue says that the end-use certificate obtained by appellants is not the basis to hold that appellant had imported scraps when such certificate does not disclose description of the scrap - Held that: - It is well settled that post-importation condition is immaterial for the purpose of classification - in the present case, when physical examination of the goods was done, that revealed that alloy wheels were in the consignment. When mis-declaration is made by importer deliberately and that is proved resulting in confiscation of goods, appellant looses its right to plead innocence. It was given opportunity of redemption, valuing the confiscated goods following Rule of Rationale. Right to claim any reduction in redemption fine and penalty is lost by appellant. Appeal allowed in part.
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