https://www.taxtmi.com/caselaws?id=2548 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal in a case concerning a dispute over the claim of drawback for a furnace export, including the value of spares. The Tribunal found that the inclusion of spare parts' value in the furnace for the drawback claim, without deliberate misdeclaration, did not warrant the penalty imposed by the authorities. Consequently, the Tribunal provided relief to the appellant, emphasizing that the discrepancy in the claim did not amount to intentional fraud, leading to the setting aside of the penalty. en-us Mon, 01 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2548 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal in a case concerning a dispute over the claim of drawback for a furnace export, including the value of spares. The Tribunal found that the inclusion of spare parts' value in the furnace for the drawback claim, without deliberate misdeclaration, did not warrant the penalty imposed by the authorities. Consequently, the Tribunal provided relief to the appellant, emphasizing that the discrepancy in the claim did not amount to intentional fraud, leading to the setting aside of the penalty. Case-Laws Customs Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2548