https://www.taxtmi.com/caselaws?id=155197 Classification of export goods under an incorrect drawback schedule heading, by itself, was not treated as a misdeclaration justifying confiscation, redemption fine, or penalty. The error was confined to claiming a drawback heading different from the one later accepted by customs, and scrutiny of the shipping documents and verification of the correct heading was primarily the responsibility of the proper officer. The allegation of misdeclaration therefore failed, and confiscation, fine, and penalty did not survive. en-us Fri, 27 Nov 2009 00:00:00 +0530 Mon, 02 Sep 2013 12:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155197 Classification of export goods under an incorrect drawback schedule heading, by itself, was not treated as a misdeclaration justifying confiscation, redemption fine, or penalty. The error was confined to claiming a drawback heading different from the one later accepted by customs, and scrutiny of the shipping documents and verification of the correct heading was primarily the responsibility of the proper officer. The allegation of misdeclaration therefore failed, and confiscation, fine, and penalty did not survive. Case-Laws Customs Fri, 27 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155197