https://www.taxtmi.com/caselaws?id=111094 Confiscation of export goods, redemption fine and penalty were found unsustainable where the export value had been raised in line with Apparel Export Promotion Council guidance to satisfy quota requirements and no material showed deliberate over-valuation to claim excess drawback. The record did not contain market value evidence or other support for a finding of misdeclaration, and the absence of mens rea meant the statutory basis for confiscation and penalty was not established. The drawback fixation itself was not interfered with and remained undisturbed. en-us Tue, 09 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 12:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111094 Confiscation of export goods, redemption fine and penalty were found unsustainable where the export value had been raised in line with Apparel Export Promotion Council guidance to satisfy quota requirements and no material showed deliberate over-valuation to claim excess drawback. The record did not contain market value evidence or other support for a finding of misdeclaration, and the absence of mens rea meant the statutory basis for confiscation and penalty was not established. The drawback fixation itself was not interfered with and remained undisturbed. Case-Laws Customs Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111094