https://www.taxtmi.com/caselaws?id=122698 The appellate authority set aside the confiscation, fine, and penalty imposed on the exporter as there was no evidence of intentional wrongdoing on their part. The mistake in claiming excess duty drawback was attributed to the CHA clerk's error, leading to the conclusion that the confiscation, fine, and penalty were unwarranted. The restriction on the drawback amount was also lifted, and the exporter, ABB Ltd., was exonerated from any liability in the case involving the confiscation of goods provisionally exported and the imposition of penalties on the Customs House Agent. en-us Thu, 26 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 15:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122698 The appellate authority set aside the confiscation, fine, and penalty imposed on the exporter as there was no evidence of intentional wrongdoing on their part. The mistake in claiming excess duty drawback was attributed to the CHA clerk's error, leading to the conclusion that the confiscation, fine, and penalty were unwarranted. The restriction on the drawback amount was also lifted, and the exporter, ABB Ltd., was exonerated from any liability in the case involving the confiscation of goods provisionally exported and the imposition of penalties on the Customs House Agent. Case-Laws Customs Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122698