https://www.taxtmi.com/caselaws?id=95649 Confiscation of exported goods and penalty on the exporter for alleged misdeclaration in the shipping bill were found unsustainable because the export documents and invoices described the goods as AM/FM generators. The use of "AM" and "FM" supported modulation-related characteristics and did not show intentional misrepresentation. On the facts, there was no material indicating a deliberate attempt to misdeclare the goods to obtain drawback benefit, and the appeal was allowed. en-us Fri, 26 May 2000 00:00:00 +0530 Wed, 14 Dec 2011 10:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95649 Confiscation of exported goods and penalty on the exporter for alleged misdeclaration in the shipping bill were found unsustainable because the export documents and invoices described the goods as AM/FM generators. The use of "AM" and "FM" supported modulation-related characteristics and did not show intentional misrepresentation. On the facts, there was no material indicating a deliberate attempt to misdeclare the goods to obtain drawback benefit, and the appeal was allowed. Case-Laws Customs Fri, 26 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95649