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2013 (8) TMI 781 - AT - CustomsMisdeclaration - Recalling of export consignment - The manufacturer Suomotu informed the customs authority about the discrepancy in the exported consignment due some technical problem which otherwise results in mis-declaration of quantity - Revenue viewed that the action of both the appellants viz., manufacturer and exporter was contrary to law – Held that:- No ill design was behind the consignments nor there was wilful suppression to cause prejudice to Revenue - assessee had voluntarily approached the customs authority to call back the consignment for bonafide mistake detected by it before discovery thereof by Customs - to prevent abuse of process of law court ordered that redemption fine to be upheld - Penalty of the appellants were reduced – decided in favour of assessee.
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