https://www.taxtmi.com/caselaws?id=93100 The Tribunal held that the confiscation of goods and imposition of penalties under the Customs Act were unwarranted as there was no prohibition on the export of the goods under the relevant laws. Relying on legal precedents, including a Supreme Court case and a Tribunal decision, it was concluded that the confiscation based on mis-declaration in the Shipping Bill was unsustainable. Consequently, the Tribunal set aside the lower authorities' orders, allowed the appeal, and provided consequential reliefs to the appellants. en-us Wed, 29 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 13:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93100 The Tribunal held that the confiscation of goods and imposition of penalties under the Customs Act were unwarranted as there was no prohibition on the export of the goods under the relevant laws. Relying on legal precedents, including a Supreme Court case and a Tribunal decision, it was concluded that the confiscation based on mis-declaration in the Shipping Bill was unsustainable. Consequently, the Tribunal set aside the lower authorities' orders, allowed the appeal, and provided consequential reliefs to the appellants. Case-Laws Customs Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93100