https://www.taxtmi.com/caselaws?id=780095 CESTAT (Bangalore) allowed the appeal and set aside the impugned order, holding that confiscation and imposition of penalty were unwarranted. The tribunal found the 66% shortfall in exported quantity arose from an internal dispatch error and miscommunication between logistics and accounts, not from any deliberate intent. The Central Excise report confirmed the missing items were not cleared to DTA and remained in process at the factory, supporting the conclusion that the discrepancy was clerical; consequential confiscation and penalty were therefore unsustainable. en-us Mon, 13 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780095 CESTAT (Bangalore) allowed the appeal and set aside the impugned order, holding that confiscation and imposition of penalty were unwarranted. The tribunal found the 66% shortfall in exported quantity arose from an internal dispatch error and miscommunication between logistics and accounts, not from any deliberate intent. The Central Excise report confirmed the missing items were not cleared to DTA and remained in process at the factory, supporting the conclusion that the discrepancy was clerical; consequential confiscation and penalty were therefore unsustainable. Case-Laws Customs Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780095