https://www.taxtmi.com/caselaws?id=46182 The court upheld the decision of CEGAT in Appeal No. CD(Bom.)-218, 286/86 [2000 (123) E.L.T. 640 (T)], regarding the misdeclaration of polyester yarn exported by the petitioners. The court rejected the petitioners' arguments, finding that the yarn was indeed manufactured from waste fiber as admitted by a spinning manager. The court upheld the confiscation of the goods under Section 113(i) of the Customs Act, emphasizing that misdeclaration during the export process justified the action taken. Ultimately, the court dismissed the writ petition challenging the validity of CEGAT's judgment and order. en-us Tue, 06 Jun 2000 00:00:00 +0530 Fri, 16 Jul 2010 13:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46182 The court upheld the decision of CEGAT in Appeal No. CD(Bom.)-218, 286/86 [2000 (123) E.L.T. 640 (T)], regarding the misdeclaration of polyester yarn exported by the petitioners. The court rejected the petitioners' arguments, finding that the yarn was indeed manufactured from waste fiber as admitted by a spinning manager. The court upheld the confiscation of the goods under Section 113(i) of the Customs Act, emphasizing that misdeclaration during the export process justified the action taken. Ultimately, the court dismissed the writ petition challenging the validity of CEGAT's judgment and order. Case-Laws Customs Tue, 06 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46182