https://www.taxtmi.com/caselaws?id=98737 Misdeclaration in the shipping bill was treated as established where the export documents did not match the goods actually presented for export. An explanation based on labour unrest or alleged staff misconduct did not remove the exporter's legal responsibility for the incorrect declaration. On that footing, contravention of customs and foreign trade requirements was made out, and the confiscation, redemption fine and penalty were sustained as not excessive having regard to the value of the goods. en-us Tue, 20 Apr 1999 00:00:00 +0530 Sat, 21 Jan 2012 18:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98737 Misdeclaration in the shipping bill was treated as established where the export documents did not match the goods actually presented for export. An explanation based on labour unrest or alleged staff misconduct did not remove the exporter's legal responsibility for the incorrect declaration. On that footing, contravention of customs and foreign trade requirements was made out, and the confiscation, redemption fine and penalty were sustained as not excessive having regard to the value of the goods. Case-Laws Customs Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98737