Appellate Tribunal overturns export goods confiscation, accepts explanation for invoice mismatch, quashes redemption fine and penalty.

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....Confiscation of export goods set aside by Appellate Tribunal. Exporter's explanation accepted regarding mismatch between goods and invoice. No deliberate mis-declaration found. Redemption fine and penalty imposed earlier quashed. Confiscation order unsustainable in absence of willful mis-classification or mis-declaration. Appeal allowed.....