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    <title>2020 (3) TMI 384 - MADRAS HIGH COURT</title>
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    <description>The Tribunal upheld the imposition of redemption fine, export duty, and recovery of drawback due to misdeclaration of goods in the shipping bill. Confiscation under the Customs Act was confirmed, with no violation of prohibitions under the Foreign Trade Policy found. The Appellant&#039;s argument based on a subsequent report confirming compliance was deemed irrelevant. The Court upheld the original findings of non-compliance, emphasizing the importance of accurate goods declaration and the consequences of misdeclaration. The appeal was dismissed, stressing the need for exporters to adhere strictly to declared specifications to avoid penalties and confiscation.</description>
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    <pubDate>Tue, 03 Mar 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=393240</link>
      <description>The Tribunal upheld the imposition of redemption fine, export duty, and recovery of drawback due to misdeclaration of goods in the shipping bill. Confiscation under the Customs Act was confirmed, with no violation of prohibitions under the Foreign Trade Policy found. The Appellant&#039;s argument based on a subsequent report confirming compliance was deemed irrelevant. The Court upheld the original findings of non-compliance, emphasizing the importance of accurate goods declaration and the consequences of misdeclaration. The appeal was dismissed, stressing the need for exporters to adhere strictly to declared specifications to avoid penalties and confiscation.</description>
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