https://www.taxtmi.com/caselaws?id=107606 The Tribunal allowed the appeal, setting aside the penalty imposed on the appellants. The decision was based on the appellant's proactive communication with Customs about the export plan, the availability of duty drawback, and the lack of evidence supporting the allegation of misdeclaration with fraudulent intent. en-us Fri, 27 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107606 The Tribunal allowed the appeal, setting aside the penalty imposed on the appellants. The decision was based on the appellant's proactive communication with Customs about the export plan, the availability of duty drawback, and the lack of evidence supporting the allegation of misdeclaration with fraudulent intent. Case-Laws Customs Fri, 27 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107606