https://www.taxtmi.com/caselaws?id=113704 Export confiscation and penalty require reliable proof of shortage and a lawful basis for rejecting the declared FOB value. The note states that a post-clearance examination conducted without the exporter or CHA, unsupported by proper inventory and without cross-examination, did not establish the alleged shortage to the standard needed for confiscation. It further states that market enquiries comparing uncertain goods, without proof of identity with the exported branded goods or expert comparison, could not justify treating the consignment as over-invoiced. On that basis, the confiscation and connected personal penalties were set aside. en-us Wed, 01 Oct 2003 00:00:00 +0530 Mon, 07 May 2012 18:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113704 Export confiscation and penalty require reliable proof of shortage and a lawful basis for rejecting the declared FOB value. The note states that a post-clearance examination conducted without the exporter or CHA, unsupported by proper inventory and without cross-examination, did not establish the alleged shortage to the standard needed for confiscation. It further states that market enquiries comparing uncertain goods, without proof of identity with the exported branded goods or expert comparison, could not justify treating the consignment as over-invoiced. On that basis, the confiscation and connected personal penalties were set aside. Case-Laws Central Excise Wed, 01 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113704