https://www.taxtmi.com/caselaws?id=3315 Duty demand based on a shortage detected in one export consignment under the DEEC scheme could not be extended to all consignments where the earlier shipments had already been examined and found correct as to description and net weight. The shortage was confined to the 40th consignment, so the duty liability was restricted to that consignment alone. Because the duty exposure was substantially reduced, the penalty was also reduced proportionately. The matter resulted in partial relief to the assessee. en-us Thu, 06 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3315 Duty demand based on a shortage detected in one export consignment under the DEEC scheme could not be extended to all consignments where the earlier shipments had already been examined and found correct as to description and net weight. The shortage was confined to the 40th consignment, so the duty liability was restricted to that consignment alone. Because the duty exposure was substantially reduced, the penalty was also reduced proportionately. The matter resulted in partial relief to the assessee. Case-Laws Customs Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3315