https://www.taxtmi.com/caselaws?id=124134 The tribunal set aside the impugned order, ruling it unsustainable and allowing the appeal. The appellants were found not liable for misdeclaration as the correct goods description was provided, and any misclassification was deemed a clerical error. The tribunal accepted their claim of unawareness of export restrictions and considered the attempt to export rice as a bona fide mistake. The Department's approval of the shut-out request further supported the appellants' position. en-us Tue, 22 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 18:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124134 The tribunal set aside the impugned order, ruling it unsustainable and allowing the appeal. The appellants were found not liable for misdeclaration as the correct goods description was provided, and any misclassification was deemed a clerical error. The tribunal accepted their claim of unawareness of export restrictions and considered the attempt to export rice as a bona fide mistake. The Department's approval of the shut-out request further supported the appellants' position. Case-Laws Customs Tue, 22 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124134