https://www.taxtmi.com/caselaws?id=50779 Exported goods described in shipping documents as fabricated steel structure were treated as falling within a broadly worded DEPB product description, supported by item-wise documentation and pricing. The tribunal found no reliable evidence that the shipment was in fact a complete plant or machinery exported in knocked-down condition, so the benefit under the export incentive scheme could not be denied on speculation. In the absence of proved misdeclaration, confiscation and penalty were not sustainable, and the assessee obtained consequential relief. en-us Fri, 22 Jun 2001 00:00:00 +0530 Wed, 08 Sep 2010 15:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50779 Exported goods described in shipping documents as fabricated steel structure were treated as falling within a broadly worded DEPB product description, supported by item-wise documentation and pricing. The tribunal found no reliable evidence that the shipment was in fact a complete plant or machinery exported in knocked-down condition, so the benefit under the export incentive scheme could not be denied on speculation. In the absence of proved misdeclaration, confiscation and penalty were not sustainable, and the assessee obtained consequential relief. Case-Laws Customs Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50779