Small mismatch in case of large variety of goods cannot be treated as deliberate

Rubal International Vs Commissioner of Customs (ICD, TKD) (CESTAT Delhi) I find that only few goods were found to be mismatch with the invoice and packing list. I further find that the appellant had given cogent explanation based on the statement and clarification of the shipper, via E-mail, clarifying that due to a large variety of goods being small in nature there occurred error at the time of packing of the goods, resulting in some mismatch and finding of few undeclared goods which is not deliberate. I find that the shipper had also offered to take back the undeclared goods as per the shipp...