https://www.taxtmi.com/caselaws?id=85255 Actual export of goods was treated as sufficient to defeat the duty demand, because non-compliance with prescribed export formalities was regarded as a technical breach where no revenue loss was shown. The duty liability was therefore not sustainable. On the penalty issue, the contraventions were not disregarded, but the punishment was found excessive in light of the nature of the breach and the fact that the export had in fact taken place. The penalty was upheld in principle but reduced to a nominal amount, reflecting the requirement that punishment be proportionate to the gravity of the offence. en-us Wed, 01 Mar 1995 00:00:00 +0530 Wed, 03 Aug 2011 17:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85255 Actual export of goods was treated as sufficient to defeat the duty demand, because non-compliance with prescribed export formalities was regarded as a technical breach where no revenue loss was shown. The duty liability was therefore not sustainable. On the penalty issue, the contraventions were not disregarded, but the punishment was found excessive in light of the nature of the breach and the fact that the export had in fact taken place. The penalty was upheld in principle but reduced to a nominal amount, reflecting the requirement that punishment be proportionate to the gravity of the offence. Case-Laws Central Excise Wed, 01 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85255