https://www.taxtmi.com/caselaws?id=98562 Misdeclaration in export documents can justify confiscation, redemption fine and penalty where the declared weight or material of manufacture is proved incorrect. A plea of inadvertence or bona fide conduct does not by itself prevent statutory consequences once misdeclaration is established, and surrender of the licence after detection does not cure the defect. Where export consignments are covered by a licence-linked scheme requiring accurate declaration and fulfilment of export obligation, deliberate misdescription supports confiscation and proportionate penalty. The impugned order was affirmed and the appeals were dismissed. en-us Mon, 09 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 11:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98562 Misdeclaration in export documents can justify confiscation, redemption fine and penalty where the declared weight or material of manufacture is proved incorrect. A plea of inadvertence or bona fide conduct does not by itself prevent statutory consequences once misdeclaration is established, and surrender of the licence after detection does not cure the defect. Where export consignments are covered by a licence-linked scheme requiring accurate declaration and fulfilment of export obligation, deliberate misdescription supports confiscation and proportionate penalty. The impugned order was affirmed and the appeals were dismissed. Case-Laws Customs Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98562