https://www.taxtmi.com/highlights?id=83554 The case pertains to a duty drawback claim where the exporter (appellant) allegedly misdeclared the export goods, leading to an excess drawback claim of Rs 20,394/-. The adjudicating authority confiscated the exported goods for misdeclaration and imposed penalties u/ss 114(iii) and 125 of the Customs Act, 1962. The key issues and holdings are: 1. The order imposing severe penalties for the excess drawback claim of Rs 20,394/- is non-speaking and lacks reasoning on the proportionality of the action. 2. The authority failed to consider a relevant circular issued before the order, which could have mitigated the penalties. 3. The exporter's request for a show cause notice and hearing was not granted, violating principles of natural justice. 4. ..... en-us Mon, 02 Dec 2024 08:53:19 +0530 Mon, 02 Dec 2024 08:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83554 The case pertains to a duty drawback claim where the exporter (appellant) allegedly misdeclared the export goods, leading to an excess drawback claim of Rs 20,394/-. The adjudicating authority confiscated the exported goods for misdeclaration and imposed penalties u/ss 114(iii) and 125 of the Customs Act, 1962. The key issues and holdings are: 1. The order imposing severe penalties for the excess drawback claim of Rs 20,394/- is non-speaking and lacks reasoning on the proportionality of the action. 2. The authority failed to consider a relevant circular issued before the order, which could have mitigated the penalties. 3. The exporter's request for a show cause notice and hearing was not granted, violating principles of natural justice. 4. ..... Highlights Customs Mon, 02 Dec 2024 08:53:19 +0530 https://www.taxtmi.com/highlights?id=83554