https://www.taxtmi.com/caselaws?id=202993 The appeal challenged the penalty imposition under Section 114(i) of the Customs Act due to misdeclaration of exported goods. The Commissioner held the goods liable to confiscation and imposed a penalty of Rs. 1,00,000, considering misdeclaration. The appeal contested the findings, arguing that the goods qualified as handicrafts of iron artwares, supported by evidence including an EPCH certificate. The judgment critiqued the reliance on previous cases, upheld that the goods were not artwares, and remanded the case for requantifying the penalty based on revised classification, particularly regarding the "iron press with chimney." en-us Wed, 25 Aug 2010 00:00:00 +0530 Fri, 29 Apr 2011 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202993 The appeal challenged the penalty imposition under Section 114(i) of the Customs Act due to misdeclaration of exported goods. The Commissioner held the goods liable to confiscation and imposed a penalty of Rs. 1,00,000, considering misdeclaration. The appeal contested the findings, arguing that the goods qualified as handicrafts of iron artwares, supported by evidence including an EPCH certificate. The judgment critiqued the reliance on previous cases, upheld that the goods were not artwares, and remanded the case for requantifying the penalty based on revised classification, particularly regarding the "iron press with chimney." Case-Laws Customs Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202993