https://www.taxtmi.com/caselaws?id=116564 DEPB benefit on packing material was available where the contemporaneous record showed that the exporter's actual claim was confined to packing material used for export goods. A mistaken shipping declaration referring to the exported goods themselves did not, by itself, justify denial of the benefit when later correspondence clarified the intended claim. On that basis, intentional misdeclaration was not established, and the benefit was held admissible on the packing material. en-us Tue, 12 Jul 2005 00:00:00 +0530 Wed, 13 Jun 2012 16:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116564 DEPB benefit on packing material was available where the contemporaneous record showed that the exporter's actual claim was confined to packing material used for export goods. A mistaken shipping declaration referring to the exported goods themselves did not, by itself, justify denial of the benefit when later correspondence clarified the intended claim. On that basis, intentional misdeclaration was not established, and the benefit was held admissible on the packing material. Case-Laws Customs Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116564