https://www.taxtmi.com/caselaws?id=92746 Incorrect declaration of weight in export goods was treated as misdeclaration where weight formed a material term of the export transaction and the DEEC-linked export obligation. On that basis, the goods were regarded as prohibited for export under clause 3(3) of the Export Trade (Control) Order, 1988 and liable to confiscation under section 113(d) of the Customs Act, 1962. While confiscation and penal liability were sustained, the redemption fine and penalties were reduced because the original amounts were considered excessive in light of the duty impact, the percentage of shortage, and the surrounding circumstances. en-us Fri, 17 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 17:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92746 Incorrect declaration of weight in export goods was treated as misdeclaration where weight formed a material term of the export transaction and the DEEC-linked export obligation. On that basis, the goods were regarded as prohibited for export under clause 3(3) of the Export Trade (Control) Order, 1988 and liable to confiscation under section 113(d) of the Customs Act, 1962. While confiscation and penal liability were sustained, the redemption fine and penalties were reduced because the original amounts were considered excessive in light of the duty impact, the percentage of shortage, and the surrounding circumstances. Case-Laws Customs Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92746