https://www.taxtmi.com/caselaws?id=115324 The Tribunal upheld the confiscation of goods under Section 113(i) of the Customs Act, 1962, for violations related to incorrect entries on Shipping Bills by Export Oriented Units (EOUs) exporting scarves. The redemption fines were reduced due to the actual value of the goods not exceeding a certain amount. Penalties imposed under Section 114 were also decreased considering the prompt payment of evaded excise duties. The Tribunal affirmed the confiscation and penalties but adjusted the amounts based on the circumstances of the case. en-us Wed, 30 Mar 2005 00:00:00 +0530 Sat, 26 May 2012 11:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115324 The Tribunal upheld the confiscation of goods under Section 113(i) of the Customs Act, 1962, for violations related to incorrect entries on Shipping Bills by Export Oriented Units (EOUs) exporting scarves. The redemption fines were reduced due to the actual value of the goods not exceeding a certain amount. Penalties imposed under Section 114 were also decreased considering the prompt payment of evaded excise duties. The Tribunal affirmed the confiscation and penalties but adjusted the amounts based on the circumstances of the case. Case-Laws Customs Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115324