https://www.taxtmi.com/caselaws?id=167165 The judgment upheld the confiscation of goods and imposition of a reduced penalty under the Customs Act for misdeclaration of goods for export. The appellant's explanation of unintentional misdeclaration was not accepted, with the penalty reduced to Rs. 500 and the fine in lieu of confiscation reduced to Rs. 5,000. The violation was attributed to incorrect supplies by the manufacturer, leading to a breach of the Export Control Order and Customs Act, despite the appellant's arguments of compliance with export policies and lack of intentional misdeclaration. en-us Mon, 12 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 16:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167165 The judgment upheld the confiscation of goods and imposition of a reduced penalty under the Customs Act for misdeclaration of goods for export. The appellant's explanation of unintentional misdeclaration was not accepted, with the penalty reduced to Rs. 500 and the fine in lieu of confiscation reduced to Rs. 5,000. The violation was attributed to incorrect supplies by the manufacturer, leading to a breach of the Export Control Order and Customs Act, despite the appellant's arguments of compliance with export policies and lack of intentional misdeclaration. Case-Laws Customs Mon, 12 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167165