https://www.taxtmi.com/caselaws?id=97097 An incorrect export description in shipping bills was treated as a bona fide error where the exporter itself sought amendment and correction, and the department did not satisfactorily rebut that explanation. On those facts, confiscation and redemption fine were not sustainable because deliberate misdeclaration was not established. The initial misdescription nevertheless justified a reduced penalty for the incorrect declaration, reflecting that some punitive consequence could still follow the lapse even though confiscation was unwarranted. en-us Fri, 23 Mar 2001 00:00:00 +0530 Sat, 14 Jan 2012 10:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97097 An incorrect export description in shipping bills was treated as a bona fide error where the exporter itself sought amendment and correction, and the department did not satisfactorily rebut that explanation. On those facts, confiscation and redemption fine were not sustainable because deliberate misdeclaration was not established. The initial misdescription nevertheless justified a reduced penalty for the incorrect declaration, reflecting that some punitive consequence could still follow the lapse even though confiscation was unwarranted. Case-Laws Customs Fri, 23 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97097