https://www.taxtmi.com/caselaws?id=202498 The Tribunal referred a case involving mis-declaration leading to confiscation and penalties under Sections 113(d) and 114 of the Customs Act, 1962 in DEPB export cases to a larger Bench due to conflicting views. The exporter contested the jurisdiction of Customs to order confiscation and penalties, while the Department justified penalties for mis-declaration related to DEPB benefits. The matter was referred for a definitive decision on the applicability of Sections 113(d) and 114 in DEPB export cases, emphasizing the need for clarity and consistency in such matters. en-us Wed, 21 Jul 2010 00:00:00 +0530 Wed, 30 Mar 2011 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202498 The Tribunal referred a case involving mis-declaration leading to confiscation and penalties under Sections 113(d) and 114 of the Customs Act, 1962 in DEPB export cases to a larger Bench due to conflicting views. The exporter contested the jurisdiction of Customs to order confiscation and penalties, while the Department justified penalties for mis-declaration related to DEPB benefits. The matter was referred for a definitive decision on the applicability of Sections 113(d) and 114 in DEPB export cases, emphasizing the need for clarity and consistency in such matters. Case-Laws Customs Wed, 21 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202498