https://www.taxtmi.com/caselaws?id=420602 Export goods tested as sandalwood oil, not the declared Jasmine Sambac oil, and the appellant's own admission was treated as substantive evidence of misdeclaration. Because the record did not support any bona fide mistake and no commercial documents were produced to verify genuine dealings in the declared goods, the Tribunal upheld the finding of contravention of the export restriction on sandalwood oil. Confiscation, redemption fine, penalty and drawback demand were therefore sustained. en-us Mon, 21 Mar 2022 00:00:00 +0530 Wed, 06 Apr 2022 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420602 Export goods tested as sandalwood oil, not the declared Jasmine Sambac oil, and the appellant's own admission was treated as substantive evidence of misdeclaration. Because the record did not support any bona fide mistake and no commercial documents were produced to verify genuine dealings in the declared goods, the Tribunal upheld the finding of contravention of the export restriction on sandalwood oil. Confiscation, redemption fine, penalty and drawback demand were therefore sustained. Case-Laws Customs Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420602