https://www.taxtmi.com/caselaws?id=771745 The CESTAT New Delhi held that classification disputes in export shipping bills do not justify confiscation under section 113(i) or penalties under sections 114 and 114AA when exporters declare goods based on their understanding, consistent with various officers' views. The tribunal ruled that DRI's different classification opinion alone cannot render declarations false or incorrect. Revenue cannot re-assess shipping bills without proper authority under section 128 appeals or section 28 show cause notices. Since no evidence existed of collusion, wilful misstatement, or suppression regarding MEIS scrips, the impugned order was set aside, assessee's appeal allowed, and Revenue's appeal dismissed. en-us Mon, 26 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 17:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771745 The CESTAT New Delhi held that classification disputes in export shipping bills do not justify confiscation under section 113(i) or penalties under sections 114 and 114AA when exporters declare goods based on their understanding, consistent with various officers' views. The tribunal ruled that DRI's different classification opinion alone cannot render declarations false or incorrect. Revenue cannot re-assess shipping bills without proper authority under section 128 appeals or section 28 show cause notices. Since no evidence existed of collusion, wilful misstatement, or suppression regarding MEIS scrips, the impugned order was set aside, assessee's appeal allowed, and Revenue's appeal dismissed. Case-Laws Customs Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771745