https://www.taxtmi.com/caselaws?id=188665 In a case involving mis-declaration in a Shipping Bill leading to a show cause notice and seizure of goods, the Supreme Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision. The Tribunal found the export obligation was fulfilled through another consignment, thus rejecting the demand for excise duty. Additionally, the Tribunal reduced the redemption fine and personal penalty imposed on the respondent. The Supreme Court declined to interfere with the Tribunal's discretionary powers, resulting in the dismissal of the appeal. en-us Thu, 16 Jul 2015 00:00:00 +0530 Fri, 06 Jan 2017 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188665 In a case involving mis-declaration in a Shipping Bill leading to a show cause notice and seizure of goods, the Supreme Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision. The Tribunal found the export obligation was fulfilled through another consignment, thus rejecting the demand for excise duty. Additionally, the Tribunal reduced the redemption fine and personal penalty imposed on the respondent. The Supreme Court declined to interfere with the Tribunal's discretionary powers, resulting in the dismissal of the appeal. Case-Laws Customs Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188665