https://www.taxtmi.com/caselaws?id=202547 Export misdeclaration was not proved where the goods were sold under a stock-lot purchase order at an agreed unit price, the excess quantity was treated as an inadvertent packing error, and the declared value was supported by the purchase order, invoice and remittance. The description of the goods as cotton denim garments was not shown to be false merely because some items were damaged or seconds. In the absence of evidence of wilful or dishonest contravention, confiscation and penalty under the Customs Act could not be sustained; confiscation under Section 119 also failed where it was not covered by the show cause notice. The assessee succeeded and the impugned order was set aside. en-us Thu, 18 Feb 2010 00:00:00 +0530 Mon, 04 Apr 2011 01:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202547 Export misdeclaration was not proved where the goods were sold under a stock-lot purchase order at an agreed unit price, the excess quantity was treated as an inadvertent packing error, and the declared value was supported by the purchase order, invoice and remittance. The description of the goods as cotton denim garments was not shown to be false merely because some items were damaged or seconds. In the absence of evidence of wilful or dishonest contravention, confiscation and penalty under the Customs Act could not be sustained; confiscation under Section 119 also failed where it was not covered by the show cause notice. The assessee succeeded and the impugned order was set aside. Case-Laws Customs Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202547