https://www.taxtmi.com/caselaws?id=770399 CESTAT Kolkata disposed of appeals concerning mis-declaration of 81 MT and 135 MT Muriate of Potash exported as Sodium Nitrate. Appeals against two deceased appellants were abated. Penalties on customs broker and transporter were set aside as charges remained unproved despite sample replacement allegations. Penalty on exporter was confirmed due to active role in mis-declaration and failure to prove goods procurement source from non-existent supplier. Revenue's appeal also abated due to appellant's death. en-us Thu, 08 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770399 CESTAT Kolkata disposed of appeals concerning mis-declaration of 81 MT and 135 MT Muriate of Potash exported as Sodium Nitrate. Appeals against two deceased appellants were abated. Penalties on customs broker and transporter were set aside as charges remained unproved despite sample replacement allegations. Penalty on exporter was confirmed due to active role in mis-declaration and failure to prove goods procurement source from non-existent supplier. Revenue's appeal also abated due to appellant's death. Case-Laws Customs Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770399