https://www.taxtmi.com/caselaws?id=50925 The Tribunal upheld the Commissioner's order regarding the classification of exported goods for drawback claim, recovery of excess drawback amount, and imposition of a penalty. The goods were found to be classifiable under a specific sub-heading, leading to the recovery of excess amount and imposition of a penalty. The appellants' argument for classification under a different sub-heading was rejected, and the penalty amount was reduced to Rs. 2 lakhs due to partial payment. The Tribunal modified the penalty amount but ultimately upheld the Commissioner's decision, disposing of the appeal accordingly. en-us Tue, 27 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 14:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50925 The Tribunal upheld the Commissioner's order regarding the classification of exported goods for drawback claim, recovery of excess drawback amount, and imposition of a penalty. The goods were found to be classifiable under a specific sub-heading, leading to the recovery of excess amount and imposition of a penalty. The appellants' argument for classification under a different sub-heading was rejected, and the penalty amount was reduced to Rs. 2 lakhs due to partial payment. The Tribunal modified the penalty amount but ultimately upheld the Commissioner's decision, disposing of the appeal accordingly. Case-Laws Customs Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50925