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of CESTAT held that the re-assessment of Shipping Bills was unauthorized. The exporter's classification of goods based on understanding and consistent with prior approvals does not constitute a false declaration. DRI's differing interpretation does not render the shipping bills incorrect or fraudulent. No obligation exists for exporters to anticipate future classification views of revenue authorities. Penalties under sections 114 and 114AA cannot be imposed merely due to divergent classification perspectives. No evidence of collusion or misstatement was found regarding MEIS scrips. The tribunal set aside the impugned order, allowed the assessee's appeal, dismissed revenue's appeal, and granted consequential relief.
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