https://www.taxtmi.com/caselaws?id=158871 The appellant was found to have inflated the weight of raw materials in export consignments to evade Customs duty. The Commissioner confirmed liability for confiscation of export goods but as the goods were unavailable, duty payment and penalties were demanded. Duty payment was upheld for excess raw material used in manufacturing export goods, with the demand reduced to Rs. 2,20,108/-. Penalties under Sections 114 and 114A of the Customs Act were imposed, with the penalty under Section 114 set aside. The Tribunal concluded the appeal proceedings based on the admitted duty liability. en-us Tue, 27 Apr 2010 00:00:00 +0530 Fri, 08 Nov 2013 17:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158871 The appellant was found to have inflated the weight of raw materials in export consignments to evade Customs duty. The Commissioner confirmed liability for confiscation of export goods but as the goods were unavailable, duty payment and penalties were demanded. Duty payment was upheld for excess raw material used in manufacturing export goods, with the demand reduced to Rs. 2,20,108/-. Penalties under Sections 114 and 114A of the Customs Act were imposed, with the penalty under Section 114 set aside. The Tribunal concluded the appeal proceedings based on the admitted duty liability. Case-Laws Customs Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158871