https://www.taxtmi.com/caselaws?id=112871 A show cause notice alleging inflated export value, unverifiable remittances and overvaluation to secure excess DEPB credit was sufficient, and the later reference to additional statutory provisions did not amount to a fresh charge beyond the notice. Overinvoicing and misdeclaration of export value to obtain incentive benefits rendered the goods liable for confiscation and supported penalty on the exporter. On the facts, the Customs House Agent could not claim ignorance of the value change or the earlier filing and was found to have knowingly facilitated the export offence, though the penalty was reduced in quantum. en-us Fri, 23 Jan 2004 00:00:00 +0530 Wed, 02 May 2012 12:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112871 A show cause notice alleging inflated export value, unverifiable remittances and overvaluation to secure excess DEPB credit was sufficient, and the later reference to additional statutory provisions did not amount to a fresh charge beyond the notice. Overinvoicing and misdeclaration of export value to obtain incentive benefits rendered the goods liable for confiscation and supported penalty on the exporter. On the facts, the Customs House Agent could not claim ignorance of the value change or the earlier filing and was found to have knowingly facilitated the export offence, though the penalty was reduced in quantum. Case-Laws Customs Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112871