https://www.taxtmi.com/caselaws?id=753398 CESTAT New Delhi upheld confiscation of goods and penalties against exporter for multiple violations. The appellant used lapsed advance authorization for export, mis-declared quantity and quality of goods, and failed to fulfill export obligations. Laboratory tests revealed fabric composition differed from declarations, proving goods weren't manufactured from imported raw materials under the authorization. The appellant, controlled by common director, engaged in concealment and suppression of facts. Despite claims of procedural irregularities and financial losses, CESTAT found no departmental fault and dismissed both appeals, confirming the original confiscation order. en-us Fri, 31 May 2024 00:00:00 +0530 Sat, 01 Jun 2024 08:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753398 CESTAT New Delhi upheld confiscation of goods and penalties against exporter for multiple violations. The appellant used lapsed advance authorization for export, mis-declared quantity and quality of goods, and failed to fulfill export obligations. Laboratory tests revealed fabric composition differed from declarations, proving goods weren't manufactured from imported raw materials under the authorization. The appellant, controlled by common director, engaged in concealment and suppression of facts. Despite claims of procedural irregularities and financial losses, CESTAT found no departmental fault and dismissed both appeals, confirming the original confiscation order. Case-Laws Customs Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753398