https://www.taxtmi.com/caselaws?id=107174 The Appellate Tribunal set aside the Commissioner's order of confiscation and penalties imposed on an exporting company for misdeclaration of goods in a drawback shipping bill. The Tribunal held the company liable for redemption fine and penalty imposed in the Order-in-Original, emphasizing that the goods did not correspond with the entry in the shipping bill, rendering them ineligible for drawback. The Tribunal rejected the appeal seeking restoration of penalties on an individual, as there was no evidence linking the individual to the misdeclaration, ultimately upholding the decision in favor of the exporting company and dismissing the Revenue's appeal. en-us Fri, 20 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 12:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107174 The Appellate Tribunal set aside the Commissioner's order of confiscation and penalties imposed on an exporting company for misdeclaration of goods in a drawback shipping bill. The Tribunal held the company liable for redemption fine and penalty imposed in the Order-in-Original, emphasizing that the goods did not correspond with the entry in the shipping bill, rendering them ineligible for drawback. The Tribunal rejected the appeal seeking restoration of penalties on an individual, as there was no evidence linking the individual to the misdeclaration, ultimately upholding the decision in favor of the exporting company and dismissing the Revenue's appeal. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107174