https://www.taxtmi.com/caselaws?id=114735 The Tribunal set aside the penalty imposed on exporters under Section 114(i) of the Customs Act, 1962 for violating the Garments Export Entitlement Policy 1997-1999. The decision was based on discrepancies found during examination of exported garments, with the Apparel Export Promotion Council accepting the explanation and finding the violation to be a mere irregularity. Test results showed conflicting fabric compositions, and previous tribunal judgments indicated that penalty should not be levied without goods confiscation or actions by relevant authorities. The Tribunal considered these factors and the acceptance of exports for duty drawback in overturning the penalty imposition. en-us Thu, 07 Oct 2004 00:00:00 +0530 Sat, 19 May 2012 14:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114735 The Tribunal set aside the penalty imposed on exporters under Section 114(i) of the Customs Act, 1962 for violating the Garments Export Entitlement Policy 1997-1999. The decision was based on discrepancies found during examination of exported garments, with the Apparel Export Promotion Council accepting the explanation and finding the violation to be a mere irregularity. Test results showed conflicting fabric compositions, and previous tribunal judgments indicated that penalty should not be levied without goods confiscation or actions by relevant authorities. The Tribunal considered these factors and the acceptance of exports for duty drawback in overturning the penalty imposition. Case-Laws Customs Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114735