https://www.taxtmi.com/caselaws?id=204402 Penalty under Section 114 of the Customs Act cannot stand where the underlying confiscation under Section 113(ii) is based only on a non-material misdeclaration in drawback exports. The confiscation provision applies only when exported goods do not correspond in any material particular with the information furnished for fixation of drawback under Section 75; an incorrect address, by itself, was held not to be such a material particular. Because the confiscation basis was unsustainable, no foundation remained for penal liability, and the penalty was set aside. en-us Tue, 02 Nov 2010 00:00:00 +0530 Wed, 29 Jun 2011 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204402 Penalty under Section 114 of the Customs Act cannot stand where the underlying confiscation under Section 113(ii) is based only on a non-material misdeclaration in drawback exports. The confiscation provision applies only when exported goods do not correspond in any material particular with the information furnished for fixation of drawback under Section 75; an incorrect address, by itself, was held not to be such a material particular. Because the confiscation basis was unsustainable, no foundation remained for penal liability, and the penalty was set aside. Case-Laws Customs Tue, 02 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204402