https://www.taxtmi.com/caselaws?id=99622 The appellant exported fabrics with discrepancies in declared composition, leading to contravention of Rule 11 of the Foreign Trade (Regulation) Rules, 1993. The Commissioner imposed penalties and confiscation under the Foreign Trade (Development and Regulation) Act, 1992. The court found that confiscation under Section 113(d) of the Customs Act was not warranted, as incorrect declarations did not meet the criteria. The Commissioner's order was deemed invalid, and the appeal was allowed due to the lack of prohibition on the goods for export and incorrect application of confiscation provisions. en-us Thu, 02 Aug 2001 00:00:00 +0530 Sat, 28 Jan 2012 11:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99622 The appellant exported fabrics with discrepancies in declared composition, leading to contravention of Rule 11 of the Foreign Trade (Regulation) Rules, 1993. The Commissioner imposed penalties and confiscation under the Foreign Trade (Development and Regulation) Act, 1992. The court found that confiscation under Section 113(d) of the Customs Act was not warranted, as incorrect declarations did not meet the criteria. The Commissioner's order was deemed invalid, and the appeal was allowed due to the lack of prohibition on the goods for export and incorrect application of confiscation provisions. Case-Laws Customs Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99622