https://www.taxtmi.com/caselaws?id=354361 The Tribunal acknowledged mis-declaration of goods during export, leading to confiscation and imposition of redemption fine. The redemption fine was reduced from Rs. 1,89,960 to Rs. 30,000 under Section 125 of the Customs Act, 1962. Central Excise duty demand of Rs. 23,479 was confirmed. Penalties under Section 11AC of the Central Excise Act, 1944 were set aside, but those under Section 114 of the Customs Act, 1962 were upheld due to incorrect export declaration. The Tribunal disposed of the appeals based on these findings. en-us Mon, 18 Dec 2017 00:00:00 +0530 Thu, 25 Jan 2018 09:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354361 The Tribunal acknowledged mis-declaration of goods during export, leading to confiscation and imposition of redemption fine. The redemption fine was reduced from Rs. 1,89,960 to Rs. 30,000 under Section 125 of the Customs Act, 1962. Central Excise duty demand of Rs. 23,479 was confirmed. Penalties under Section 11AC of the Central Excise Act, 1944 were set aside, but those under Section 114 of the Customs Act, 1962 were upheld due to incorrect export declaration. The Tribunal disposed of the appeals based on these findings. Case-Laws Customs Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354361