https://www.taxtmi.com/caselaws?id=89838 The appellants were involved in exporting men's leather shoe uppers with alleged misdeclaration of raw materials. The Commissioner imposed a penalty under Section 114(i) of the Customs Act, 1962, for not fulfilling DEEC benefits conditions. The appellants successfully argued that the penalty was unjustified as the export activity was separate from DEEC licensing requirements. The penalty imposition was deemed legally unfounded, leading to the appeal's success. The impugned order was set aside, and the penalty fully remitted, with Customs advised to address any duty implications on future imports. en-us Mon, 24 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 10:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89838 The appellants were involved in exporting men's leather shoe uppers with alleged misdeclaration of raw materials. The Commissioner imposed a penalty under Section 114(i) of the Customs Act, 1962, for not fulfilling DEEC benefits conditions. The appellants successfully argued that the penalty was unjustified as the export activity was separate from DEEC licensing requirements. The penalty imposition was deemed legally unfounded, leading to the appeal's success. The impugned order was set aside, and the penalty fully remitted, with Customs advised to address any duty implications on future imports. Case-Laws Customs Mon, 24 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89838