Confiscation of export goods set aside by Appellate Tribunal. ...
Appellate Tribunal accepts exporter's explanation on goods-invoice mismatch. No willful mis-declaration found. Redemption fine & penalty quashed. Confiscation order set aside.
Case Laws Customs
July 29, 2024
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.
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