https://www.taxtmi.com/caselaws?id=89711 Export goods found to be used, soiled, torn and substandard could not be treated as brand new readymade garments as declared in the shipping bills. On that misdeclaration, drawback was barred under the Drawback Rules because the goods had been taken into use after manufacture, and export of the goods was refused. The same material discrepancy supported confiscation under Section 113(i) of the Customs Act for misdeclaration, and penalties under Section 114(iii) were upheld, though reduced in quantum having regard to the long custody of the goods and the case circumstances. en-us Tue, 04 Feb 1997 00:00:00 +0530 Thu, 29 Sep 2011 11:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89711 Export goods found to be used, soiled, torn and substandard could not be treated as brand new readymade garments as declared in the shipping bills. On that misdeclaration, drawback was barred under the Drawback Rules because the goods had been taken into use after manufacture, and export of the goods was refused. The same material discrepancy supported confiscation under Section 113(i) of the Customs Act for misdeclaration, and penalties under Section 114(iii) were upheld, though reduced in quantum having regard to the long custody of the goods and the case circumstances. Case-Laws Customs Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89711