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    <title>2023 (6) TMI 1163 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal upheld the confiscation of 2169 MT of Ferro Silicon (FeSi) exported by the Appellant for misdeclaration of origin, allowing the recovery of import duties foregone. However, penalties under Sections 114 and 114AA imposed on the Appellant and its Director were set aside as the Directorate General of Foreign Trade had already imposed penalties for the same violation. The Appeals were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439589</link>
      <description>The Appellate Tribunal upheld the confiscation of 2169 MT of Ferro Silicon (FeSi) exported by the Appellant for misdeclaration of origin, allowing the recovery of import duties foregone. However, penalties under Sections 114 and 114AA imposed on the Appellant and its Director were set aside as the Directorate General of Foreign Trade had already imposed penalties for the same violation. The Appeals were disposed of accordingly.</description>
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