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2010 (2) TMI 634 - AT - CustomsConfiscation and penalty – Misdeclaration - against 16,000 pieces declared in the Shipping Bill, there were 16415 pieces sought to be exported - These included 6531 pieces of damaged garments not fit for use – Held that: - excess of 415 pieces of garments we do not find any misdeclaration in the Shipping Bill - mis-match does not justify any penalty on the exporter - Commissioner ordered penalty holding that mens rea was not necessary to impose penalty – Export realized as per purchase order – Description cannot be considered as wrong – confiscation set aside – Penalty not imposable
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