https://www.taxtmi.com/caselaws?id=100373 The Tribunal allowed the appeal in a case involving mis-declaration of description and value in export documents under the DEPB Scheme. The Tribunal held that objections raised by Customs authorities were limited and unjustified, leading to the confiscation of the entire consignment. It was emphasized that variations in export prices do not necessarily indicate mis-declaration, and the appellant adequately explained the composition and pricing of the goods. The Tribunal set aside the adjudication order, acknowledging the appellant's losses and granting permission for the export of the goods based on previously filed documents. en-us Wed, 08 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100373 The Tribunal allowed the appeal in a case involving mis-declaration of description and value in export documents under the DEPB Scheme. The Tribunal held that objections raised by Customs authorities were limited and unjustified, leading to the confiscation of the entire consignment. It was emphasized that variations in export prices do not necessarily indicate mis-declaration, and the appellant adequately explained the composition and pricing of the goods. The Tribunal set aside the adjudication order, acknowledging the appellant's losses and granting permission for the export of the goods based on previously filed documents. Case-Laws Customs Wed, 08 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100373