https://www.taxtmi.com/caselaws?id=787761 A material mismatch between the declared gold content and the actual composition of exported bangles constituted a false export declaration, bringing the goods within confiscation for attempted improper export under Section 113(i); confiscation of the 244 bangles was therefore upheld. Confiscation of gold ornaments recovered from the premises and the untraced balance gold under Section 111(o) was not sustained because the scheme's duty consequence for non-export had already operated and the provision was not otherwise attracted on those facts. The misdeclaration justified penal action, but only the Section 114 penalty was retained and reduced, redemption of the bangles on payment of fine was permitted, and the remaining penalties were set aside. en-us Fri, 20 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787761 A material mismatch between the declared gold content and the actual composition of exported bangles constituted a false export declaration, bringing the goods within confiscation for attempted improper export under Section 113(i); confiscation of the 244 bangles was therefore upheld. Confiscation of gold ornaments recovered from the premises and the untraced balance gold under Section 111(o) was not sustained because the scheme's duty consequence for non-export had already operated and the provision was not otherwise attracted on those facts. The misdeclaration justified penal action, but only the Section 114 penalty was retained and reduced, redemption of the bangles on payment of fine was permitted, and the remaining penalties were set aside. Case-Laws Customs Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787761