https://www.taxtmi.com/caselaws?id=53631 The Appellate Tribunal concluded that the export goods, despite being overvalued for DEPB benefits, were not liable for confiscation under Section 113 of the Customs Act, 1962, as they were not prohibited. The Tribunal set aside the impugned order, dispensed with the pre-deposit, and allowed the appeals, determining no penalties were imposable on the appellants. en-us Fri, 17 Sep 2004 00:00:00 +0530 Thu, 27 Jun 2024 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53631 The Appellate Tribunal concluded that the export goods, despite being overvalued for DEPB benefits, were not liable for confiscation under Section 113 of the Customs Act, 1962, as they were not prohibited. The Tribunal set aside the impugned order, dispensed with the pre-deposit, and allowed the appeals, determining no penalties were imposable on the appellants. Case-Laws Customs Fri, 17 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53631