Appellate Tribunal overturns export goods confiscation, accepts explanation for invoice mismatch, quashes redemption fine and penalty.

Confiscation of export goods set aside by Appellate Tribunal. Exporter's explanation accepted regarding mismatch between goods and invoice. No deliberate mis-declaration found. Redemption fine and penalty imposed earlier quashed. Confiscation order unsustainable in absence of willful mis-classification or mis-declaration. Appeal allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X