https://www.taxtmi.com/caselaws?id=83649 The Tribunal ruled in favor of the appellant in a case involving the misdeclaration of goods under exemption Notification No. 159/90. The Collector alleged a wrongful claim of exemption under section 111(m) for the importation of synthetic rubber. However, the Tribunal found that the appellant's use of synthetic rubber in the manufacture of exported articles justified their claim under the exemption. As there was no proven misdeclaration and the appellant met the requirements of the exemption notification, the charge under section 111(m) was not established. Consequently, there was no confiscation or penalty liability, and the appellant was granted duty exemption under Notification No. 159/90, leading to the appeal's acceptance and setting aside of the impugned order. en-us Fri, 28 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83649 The Tribunal ruled in favor of the appellant in a case involving the misdeclaration of goods under exemption Notification No. 159/90. The Collector alleged a wrongful claim of exemption under section 111(m) for the importation of synthetic rubber. However, the Tribunal found that the appellant's use of synthetic rubber in the manufacture of exported articles justified their claim under the exemption. As there was no proven misdeclaration and the appellant met the requirements of the exemption notification, the charge under section 111(m) was not established. Consequently, there was no confiscation or penalty liability, and the appellant was granted duty exemption under Notification No. 159/90, leading to the appeal's acceptance and setting aside of the impugned order. Case-Laws Customs Fri, 28 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83649