https://www.taxtmi.com/caselaws?id=113704 Confiscation and penalties for export goods cannot rest on an unverified shortage finding or market enquiries lacking proof of comparability with the declared goods. A post-clearance examination conducted without the exporter or customs broker, unsupported by proper inventories and insulated from cross-examination, did not reliably establish a shortage. The declared FOB value could not be rejected where market purchases involved goods of uncertain comparability and no expert evidence established that they were identical to the exported branded goods. The shortage and over-invoicing allegations therefore failed, requiring confiscation and connected penalties to be set aside with consequential relief. 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 Confiscation and penalties for export goods cannot rest on an unverified shortage finding or market enquiries lacking proof of comparability with the declared goods. A post-clearance examination conducted without the exporter or customs broker, unsupported by proper inventories and insulated from cross-examination, did not reliably establish a shortage. The declared FOB value could not be rejected where market purchases involved goods of uncertain comparability and no expert evidence established that they were identical to the exported branded goods. The shortage and over-invoicing allegations therefore failed, requiring confiscation and connected penalties to be set aside with consequential relief. Case-Laws Central Excise Wed, 01 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113704