https://www.taxtmi.com/caselaws?id=110412 The Tribunal allowed the appeals of two exporters challenging orders by the Customs Commissioner for false declaration in shipping bills related to shrimp exports. The exporters argued that the identification of shrimps as sea white was inconclusive based on visual inspection alone. The Commissioner's decision was deemed to rely on partial evidence without considering the exporters' explanations and certificates. The reliance on handbooks and expert opinions was insufficient to definitively establish the shrimps' source. The benefit of doubt favored the exporters, resulting in the appeals being allowed. en-us Fri, 05 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 16:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110412 The Tribunal allowed the appeals of two exporters challenging orders by the Customs Commissioner for false declaration in shipping bills related to shrimp exports. The exporters argued that the identification of shrimps as sea white was inconclusive based on visual inspection alone. The Commissioner's decision was deemed to rely on partial evidence without considering the exporters' explanations and certificates. The reliance on handbooks and expert opinions was insufficient to definitively establish the shrimps' source. The benefit of doubt favored the exporters, resulting in the appeals being allowed. Case-Laws Customs Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110412