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2009 (4) TMI 394 - CESTAT, BANGALOREEXIM- Marine products- The appellants exported fish and fish products under the DEPB Scheme. The DRI conducted certain investigations. On the basis of the investigations, proceedings were initiated against the appellants for mis-declaration in order to get higher DEPB credit. The allegation is that the appellants declared their products as “processed, preserved and frozen under Sl. No. 2 of Export product group of DEPB product code No. 66” even though their export products were clearly classifiable under Sl. No. 1 as “no preservatives as per Standard Input-Output Norms”. The Adjudicating Authority confiscated the exported goods valued at Rs. 2,86,01,385/- under Section 113(i) of the Customs Act, 1962. He also confirmed the demand for payment of an amount of Rs. 8,58,042/-. Penalties were imposed on the company and its directors. The appellants were aggrieved over the above order. Therefore, they approached the Commissioner (Appeals). The Commissioner (Appeals) passed the impugned order upholding the demand and therefore, the appellants have come before this Tribunal for relief. Held that- the DGFT had not taken any adverse action against the appellants on the basis of the DRI report. In these circumstances, the impugned order, demanding the differential amount, interest and imposing penalties is not sustainable. As the issue is squarely covered by a plethora of decisions cited, we have no other option but to allow the appeals with consequential relief.
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