https://www.taxtmi.com/caselaws?id=87664 Goods presented for export that do not conform to the declared description or applicable food standards are liable to confiscation and penalty under the Customs Act. The exporter in whose name the shipping bill stands remains responsible for ensuring that the goods offered for export match the declaration and statutory standards, and cannot avoid liability by blaming the supplier or by asserting bona fide belief and absence of mens rea. The cited penalty precedents were distinguished on different facts and statutory settings, and the challenge to the order failed. en-us Fri, 28 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 15:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87664 Goods presented for export that do not conform to the declared description or applicable food standards are liable to confiscation and penalty under the Customs Act. The exporter in whose name the shipping bill stands remains responsible for ensuring that the goods offered for export match the declaration and statutory standards, and cannot avoid liability by blaming the supplier or by asserting bona fide belief and absence of mens rea. The cited penalty precedents were distinguished on different facts and statutory settings, and the challenge to the order failed. Case-Laws Customs Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87664