https://www.taxtmi.com/caselaws?id=389685 The Tribunal upheld the confiscation of goods for misdeclaration in export under Sections 113 (i) & (ii) of the Customs Act, 1962. The appellant's argument that export was permitted based on CLRI testing was rejected. The misdescription of goods led to the imposition of fines, penalties, and export duty. The Tribunal clarified that misdeclaration for export falls under the Customs Act, irrespective of specific coverage in Public Notices. The imposition of fines and penalties under Sections 113, 114, and 125 of the Customs Act, 1962 was deemed justified based on the misdeclaration in the shipping bill. en-us Fri, 01 Nov 2019 00:00:00 +0530 Mon, 30 Nov 2020 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389685 The Tribunal upheld the confiscation of goods for misdeclaration in export under Sections 113 (i) & (ii) of the Customs Act, 1962. The appellant's argument that export was permitted based on CLRI testing was rejected. The misdescription of goods led to the imposition of fines, penalties, and export duty. The Tribunal clarified that misdeclaration for export falls under the Customs Act, irrespective of specific coverage in Public Notices. The imposition of fines and penalties under Sections 113, 114, and 125 of the Customs Act, 1962 was deemed justified based on the misdeclaration in the shipping bill. Case-Laws Customs Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389685