https://www.taxtmi.com/caselaws?id=213415 The Tribunal rejected the department's appeal challenging the adjudicating Commissioner's order on misdeclaration of goods under the DEEC scheme, as there was no evidence supporting the misdeclaration charge for past exports. The Tribunal also upheld SI's cross-objection, noting no misuse of advance licenses and rejecting the department's request for remand. Regarding SI's appeal against confiscation of goods and penalties, the Tribunal set aside the confiscation and redemption fine due to the absence of goods, but held SI liable for a reduced penalty of Rs. One lakh for misdeclaration. en-us Fri, 20 Apr 2012 00:00:00 +0530 Sat, 19 May 2012 07:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213415 The Tribunal rejected the department's appeal challenging the adjudicating Commissioner's order on misdeclaration of goods under the DEEC scheme, as there was no evidence supporting the misdeclaration charge for past exports. The Tribunal also upheld SI's cross-objection, noting no misuse of advance licenses and rejecting the department's request for remand. Regarding SI's appeal against confiscation of goods and penalties, the Tribunal set aside the confiscation and redemption fine due to the absence of goods, but held SI liable for a reduced penalty of Rs. One lakh for misdeclaration. Case-Laws Customs Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213415