Home Case Index All Cases Customs Customs + AT Customs - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 273 - CESTAT, MUMBAIPenalty - Confiscation - the amounts of drawback granted earlier to M/s. Neetu Fashions and M/s. Vecario International were ordered for recovery under Rule 16(A) of the Customs and Central Excise Duty Drawback Rules 1995, on the basis of the finding that the sale proceeds of the export goods were not received by the exporters - incorrect declaration of address - In order to constitute an offence under this provisions of law, the export goods should be found not to be corresponding in any material particulars with any information furnished by the exporter under the Act in relation to the fixation of rate of drawback under Section 75 - the appellant cannot be held to have done something or omitted to do something which rendered the goods liable to confiscation under Section 113(ii) of the Act - Decided in the favour of assessee
|