https://www.taxtmi.com/caselaws?id=271395 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant in a case involving mis-declaration in a Shipping Bill to claim a higher drawback. The Tribunal found that while there was an error in claiming drawback separately for different items, there was no mis-declaration of goods' description or value. As the mis-declaration was not willful and did not involve description or value, the penalty imposed under the Customs Act was deemed unsustainable. The Tribunal referenced legal precedents to support its decision and set aside the confiscation of goods and penalties, allowing the appeal. en-us Wed, 06 Jan 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271395 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant in a case involving mis-declaration in a Shipping Bill to claim a higher drawback. The Tribunal found that while there was an error in claiming drawback separately for different items, there was no mis-declaration of goods' description or value. As the mis-declaration was not willful and did not involve description or value, the penalty imposed under the Customs Act was deemed unsustainable. The Tribunal referenced legal precedents to support its decision and set aside the confiscation of goods and penalties, allowing the appeal. Case-Laws Customs Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271395