https://www.taxtmi.com/caselaws?id=72786 Export consignments accompanied by Agmark certificates at source could not be confiscated for alleged misdeclaration as Basmati rice where the record showed conflicting test results and unresolved discrepancies in sampling and verification. The material did not establish with certainty that the exporters knowingly misdeclared the goods, and the departmental re-check alone was insufficient to override the source certificates without further inquiry. On that basis, the confiscation was set aside. Penalties also failed because deliberate misdeclaration remained unproved on the existing record, so the penal consequences could not stand and were set aside. en-us Wed, 31 Dec 1986 00:00:00 +0530 Wed, 25 May 2011 10:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72786 Export consignments accompanied by Agmark certificates at source could not be confiscated for alleged misdeclaration as Basmati rice where the record showed conflicting test results and unresolved discrepancies in sampling and verification. The material did not establish with certainty that the exporters knowingly misdeclared the goods, and the departmental re-check alone was insufficient to override the source certificates without further inquiry. On that basis, the confiscation was set aside. Penalties also failed because deliberate misdeclaration remained unproved on the existing record, so the penal consequences could not stand and were set aside. Case-Laws Central Excise Wed, 31 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72786