https://www.taxtmi.com/caselaws?id=305623 The High Court of Calcutta, comprising Hon'ble Justice Pinaki Chandra Ghose and Hon'ble Justice Sankar Prasad Mitra, set aside the penalty imposed on the appellants for attempting to export goods without a proper claim for drawback. The Court held that the penalty provision under Section 114 of the Act did not apply as the goods were exported under free shipping bills without any claim for drawback. The appeal CUSTA No.5 of 2008 was dismissed, affirming the Tribunal's decision in favor of the appellants. en-us Thu, 31 Jul 2008 00:00:00 +0530 Thu, 15 Dec 2022 17:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305623 The High Court of Calcutta, comprising Hon'ble Justice Pinaki Chandra Ghose and Hon'ble Justice Sankar Prasad Mitra, set aside the penalty imposed on the appellants for attempting to export goods without a proper claim for drawback. The Court held that the penalty provision under Section 114 of the Act did not apply as the goods were exported under free shipping bills without any claim for drawback. The appeal CUSTA No.5 of 2008 was dismissed, affirming the Tribunal's decision in favor of the appellants. Case-Laws Customs Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305623