https://www.taxtmi.com/caselaws?id=54768 The Tribunal upheld the confiscation of goods meant for export due to false declaration, rejecting the mix-up claim. Personal penalties under Section 114 of the Customs Act, 1962, were imposed on the exporting company but reduced on appeal. Penalties on the Director and Clearing House Agent (CHA) were set aside due to lack of evidence of their involvement in misdeclaration. The majority decision rejected appeals by the exporting company and one individual but allowed appeals by the CHA and another individual, upholding the Tribunal's decisions on penalties and confiscation. en-us Fri, 02 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 09:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54768 The Tribunal upheld the confiscation of goods meant for export due to false declaration, rejecting the mix-up claim. Personal penalties under Section 114 of the Customs Act, 1962, were imposed on the exporting company but reduced on appeal. Penalties on the Director and Clearing House Agent (CHA) were set aside due to lack of evidence of their involvement in misdeclaration. The majority decision rejected appeals by the exporting company and one individual but allowed appeals by the CHA and another individual, upholding the Tribunal's decisions on penalties and confiscation. Case-Laws Customs Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54768