https://www.taxtmi.com/caselaws?id=30134 Deliberate misdeclaration of export goods in shipping bills, where buffalo meat was falsely described as frozen tuna fish, was treated as a contravention of customs declaration requirements and exposed the goods to confiscation and the exporter to penal action. However, once the goods had already left the country and were unavailable for confiscation, redemption fine was held inadmissible; the note also records that no further penalty was warranted because no customs revenue loss, unlawful gain, or separate Exim policy violation was shown, and denial of DEPB credit was considered an adequate consequence. en-us Thu, 28 Feb 2008 00:00:00 +0530 Sat, 09 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30134 Deliberate misdeclaration of export goods in shipping bills, where buffalo meat was falsely described as frozen tuna fish, was treated as a contravention of customs declaration requirements and exposed the goods to confiscation and the exporter to penal action. However, once the goods had already left the country and were unavailable for confiscation, redemption fine was held inadmissible; the note also records that no further penalty was warranted because no customs revenue loss, unlawful gain, or separate Exim policy violation was shown, and denial of DEPB credit was considered an adequate consequence. Case-Laws Customs Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30134