https://www.taxtmi.com/caselaws?id=117406 The Tribunal set aside duty demands on the original holders of advance licenses, rejecting the concept of "Deemed Importer" and following precedent. The mis-declaration charge regarding export consignments was deemed unsustainable due to lack of authenticated test reports and discrepancies in weight declarations. The penalty imposed on the partner of the exporter was overturned as the goods were not liable to confiscation, aligning with the Supreme Court judgment. The judgment emphasizes the need for proper evidence and procedural adherence in customs cases for fair treatment of exporters and their partners. en-us Fri, 27 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 14:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117406 The Tribunal set aside duty demands on the original holders of advance licenses, rejecting the concept of "Deemed Importer" and following precedent. The mis-declaration charge regarding export consignments was deemed unsustainable due to lack of authenticated test reports and discrepancies in weight declarations. The penalty imposed on the partner of the exporter was overturned as the goods were not liable to confiscation, aligning with the Supreme Court judgment. The judgment emphasizes the need for proper evidence and procedural adherence in customs cases for fair treatment of exporters and their partners. Case-Laws Customs Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117406