Clerical Mistake in Export Shipping Bills Not Grounds for Confiscation

Avasarala Technologies Ltd. Vs Commissioner of Customs (CESTAT Bangalore) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled in the case of Avasarala Technologies Ltd. Vs Commissioner of Customs that the provisions for confiscation under Section 113(h)(i) of the Customs Act, 1962, apply only when goods have been actually entered for exportation. The Tribunal set aside the confiscation of goods and the penalty imposed on the appellant, an 100% Export Oriented Unit (EOU), finding that a declared shortage in an export consignment was due to a clerical error and...