A consignment of cameras arrived in Delhi on 15th March 2012. About a week later, the Deputy Commissioner of Customs inspects the goods. After a thorough assessment, the officer declares that the consignment is exempt from duties and the importer retrieves the cameras. Two years later, however, they receive a show-caused notice from the direct rate of revenue intelligence or DRI alleging that they willfully suppress facts about the cameras. In particular, the DRI argues that the cameras were capable of recording a single movie for more than 30 minutes considering it had the memory or bandwidth to do so.