https://www.taxtmi.com/caselaws?id=117540 The Tribunal upheld the liability of export garments to confiscation under Section 113(i) of the Customs Act, 1962, due to overvaluation and inferior quality. Gurmeet Singh Kohli was found liable to penalties under Section 114 for his involvement in fraudulent export activities, with reduced penalty amounts imposed. Regarding the liability to pay back drawback amounts, the Tribunal determined that Ramesh Kumar Jain, not Kohli, should be responsible for repayment for exports made by Jain Enterprises. The appeals were partly allowed, affirming the confiscation liability while adjusting penalties and drawback repayment responsibilities. en-us Mon, 20 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 13:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117540 The Tribunal upheld the liability of export garments to confiscation under Section 113(i) of the Customs Act, 1962, due to overvaluation and inferior quality. Gurmeet Singh Kohli was found liable to penalties under Section 114 for his involvement in fraudulent export activities, with reduced penalty amounts imposed. Regarding the liability to pay back drawback amounts, the Tribunal determined that Ramesh Kumar Jain, not Kohli, should be responsible for repayment for exports made by Jain Enterprises. The appeals were partly allowed, affirming the confiscation liability while adjusting penalties and drawback repayment responsibilities. Case-Laws Customs Mon, 20 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117540