https://www.taxtmi.com/caselaws?id=762437 CESTAT Chennai set aside confiscation and penalties imposed on appellant for mis-declaration of export goods. The case involved excess duty drawback claim of Rs 20,394 due to incorrect classification of exported goods under CTH codes. The adjudicating authority confiscated goods and imposed redemption fine under Section 125 and penalty under Section 114(iii) of Customs Act, 1962. CESTAT held the order was disproportionate to the typographical error, lacked fairness and transparency, and showed manifest non-application of mind. The tribunal found penalties excessive for minor excess claim and set aside the order without remand. en-us Fri, 29 Nov 2024 00:00:00 +0530 Sun, 01 Dec 2024 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762437 CESTAT Chennai set aside confiscation and penalties imposed on appellant for mis-declaration of export goods. The case involved excess duty drawback claim of Rs 20,394 due to incorrect classification of exported goods under CTH codes. The adjudicating authority confiscated goods and imposed redemption fine under Section 125 and penalty under Section 114(iii) of Customs Act, 1962. CESTAT held the order was disproportionate to the typographical error, lacked fairness and transparency, and showed manifest non-application of mind. The tribunal found penalties excessive for minor excess claim and set aside the order without remand. Case-Laws Customs Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762437