https://www.taxtmi.com/caselaws?id=429149 Penalty under Section 114 of the Customs Act was found unsustainable where the allegation of improper export rested only on a selective reading of the exporter's registered processing capacity. The export policy conditions requiring veterinary and quality-control certificates and the declaration under Note 6 were complied with, and no misdeclaration in the shipping bills was alleged. The department's reliance on a single frozen-meat capacity figure, while ignoring the plant's additional chilled-meat capacity, was insufficient to establish unlawful export. The penalty was therefore set aside in favour of the assessee. en-us Fri, 14 Oct 2022 00:00:00 +0530 Wed, 19 Oct 2022 09:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429149 Penalty under Section 114 of the Customs Act was found unsustainable where the allegation of improper export rested only on a selective reading of the exporter's registered processing capacity. The export policy conditions requiring veterinary and quality-control certificates and the declaration under Note 6 were complied with, and no misdeclaration in the shipping bills was alleged. The department's reliance on a single frozen-meat capacity figure, while ignoring the plant's additional chilled-meat capacity, was insufficient to establish unlawful export. The penalty was therefore set aside in favour of the assessee. Case-Laws Customs Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429149