2009 (11) TMI 800 - AT - Customs

Summary

The Appellate Tribunal CESTAT CHENNAI found that misdeclaration of serial number of drawback schedule for export of 'ladies panties' did not warrant confiscation. The Commissioner (Appeals) reduced the fine and penalty imposed on the appellants. The Tribunal held that claiming a different classification under the drawback schedule does not constitute misdeclaration for confiscation. The impugned order was set aside and the appeal was allowed.