https://www.taxtmi.com/caselaws?id=4472 For DEPB entitlement, only the weight of the exported toothbrushes counted, not the primary packing material, because the rate schedule and input-output norms linked benefit to the export product itself. The exporter's test certificate was rejected as unreliable since it was not prepared in the presence of Customs officers and did not prove that the tested samples matched the exported goods. A large discrepancy between the declared net weight and the weight found on examination was treated as deliberate misdeclaration, not a mere interpretative dispute, so confiscation and penalty were upheld. The penalty was reduced as excessive in light of the benefit sought. en-us Fri, 29 Feb 2008 00:00:00 +0530 Mon, 07 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4472 For DEPB entitlement, only the weight of the exported toothbrushes counted, not the primary packing material, because the rate schedule and input-output norms linked benefit to the export product itself. The exporter's test certificate was rejected as unreliable since it was not prepared in the presence of Customs officers and did not prove that the tested samples matched the exported goods. A large discrepancy between the declared net weight and the weight found on examination was treated as deliberate misdeclaration, not a mere interpretative dispute, so confiscation and penalty were upheld. The penalty was reduced as excessive in light of the benefit sought. Case-Laws Customs Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4472