https://www.taxtmi.com/caselaws?id=88433 Export consignments were held liable to confiscation where documentary alterations, overstatement of gross weight and inconsistent declared particulars showed misdeclaration affecting DEEC entitlement. The redemption fine was moderated because the original amount was found excessive in the circumstances. Penalty on the company was sustained, as the export documents and shipments were handled through authorised persons and the manipulation was established. Personal penalty on the Managing Director was set aside because there was no adequate evidence of direct participation, instructions, or mala fides; a bare assumption of responsibility was insufficient. en-us Fri, 14 Feb 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88433 Export consignments were held liable to confiscation where documentary alterations, overstatement of gross weight and inconsistent declared particulars showed misdeclaration affecting DEEC entitlement. The redemption fine was moderated because the original amount was found excessive in the circumstances. Penalty on the company was sustained, as the export documents and shipments were handled through authorised persons and the manipulation was established. Personal penalty on the Managing Director was set aside because there was no adequate evidence of direct participation, instructions, or mala fides; a bare assumption of responsibility was insufficient. Case-Laws Customs Fri, 14 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88433