https://www.taxtmi.com/caselaws?id=785204 Levy of penalty for misdeclaration of export destination and misuse of Focus Market benefits: demand of duty and imposition of a penalty predicated on scrip cancellation could not be sustained because the export scrips were not cancelled prior to issuance of the impugned order, resulting in set-aside of that penalty. The shipping bill and bill of lading identified Jebel Ali as port of discharge, demonstrating deliberate misstatement of destination to obtain Focus Market benefits; the penalty for fraudulent export declarations was therefore upheld. Appeal allowed in part. en-us Mon, 05 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785204 Levy of penalty for misdeclaration of export destination and misuse of Focus Market benefits: demand of duty and imposition of a penalty predicated on scrip cancellation could not be sustained because the export scrips were not cancelled prior to issuance of the impugned order, resulting in set-aside of that penalty. The shipping bill and bill of lading identified Jebel Ali as port of discharge, demonstrating deliberate misstatement of destination to obtain Focus Market benefits; the penalty for fraudulent export declarations was therefore upheld. Appeal allowed in part. Case-Laws Customs Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785204