https://www.taxtmi.com/caselaws?id=30134 Deliberate misdeclaration of export goods, describing buffalo meat as frozen tuna fish to meet a foreign buyer's requirement, contravenes customs declaration requirements and renders the goods liable to confiscation and the exporters liable to penal action. Redemption fine cannot be imposed after goods have left the country because they are unavailable for confiscation. Where the export incentive has been denied and the misdeclaration produced no financial gain, customs revenue loss, or Exim policy violation, no additional penalty is warranted. 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, describing buffalo meat as frozen tuna fish to meet a foreign buyer's requirement, contravenes customs declaration requirements and renders the goods liable to confiscation and the exporters liable to penal action. Redemption fine cannot be imposed after goods have left the country because they are unavailable for confiscation. Where the export incentive has been denied and the misdeclaration produced no financial gain, customs revenue loss, or Exim policy violation, no additional penalty is warranted. Case-Laws Customs Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30134