https://www.taxtmi.com/caselaws?id=376402 Goods exported under a drawback claim were found misdeclared in material particulars, including tampered serial numbers and mismatch with the earlier imported goods. On that basis, the goods were held liable to confiscation under the Customs Act, and drawback under the re-export rules was not admissible because identity with the duty-paid imported goods was not established. Penalty followed from the misdeclaration, but the Tribunal reduced the redemption fine and penalty as the original amounts were considered excessive. The confiscation and denial of drawback were sustained, while only the quantum of fine and penalty was interfered with. en-us Mon, 10 Dec 2018 00:00:00 +0530 Mon, 24 Jun 2019 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376402 Goods exported under a drawback claim were found misdeclared in material particulars, including tampered serial numbers and mismatch with the earlier imported goods. On that basis, the goods were held liable to confiscation under the Customs Act, and drawback under the re-export rules was not admissible because identity with the duty-paid imported goods was not established. Penalty followed from the misdeclaration, but the Tribunal reduced the redemption fine and penalty as the original amounts were considered excessive. The confiscation and denial of drawback were sustained, while only the quantum of fine and penalty was interfered with. Case-Laws Customs Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376402