https://www.taxtmi.com/caselaws?id=115023 The Appellate Tribunal CESTAT, Mumbai upheld the imposition of a penalty of Rs. 3.00 lakhs on the appellant for misdeclaring goods in export consignments. The penalty of Rs. 1.50 lakhs for each of the two consignments was imposed due to the misdeclaration of Agarwood as Chadila Choora. The appeal was initially dismissed by the Commissioner (Appeals) on the basis of a 91-day delay in filing, despite the appellant filing within the three-month period as per the original order. The case was remitted back for the appeal to be admitted after condonation of delay, with instructions for a personal hearing and disposal within two months. en-us Mon, 07 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 11:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115023 The Appellate Tribunal CESTAT, Mumbai upheld the imposition of a penalty of Rs. 3.00 lakhs on the appellant for misdeclaring goods in export consignments. The penalty of Rs. 1.50 lakhs for each of the two consignments was imposed due to the misdeclaration of Agarwood as Chadila Choora. The appeal was initially dismissed by the Commissioner (Appeals) on the basis of a 91-day delay in filing, despite the appellant filing within the three-month period as per the original order. The case was remitted back for the appeal to be admitted after condonation of delay, with instructions for a personal hearing and disposal within two months. Case-Laws Customs Mon, 07 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115023