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2010 (11) TMI 181 - AT - CustomsDEPB - Misdeclaration of quantity and value - Demand - Confiscation - It was settled that when the Licensing Authority had not taken any steps to cancel the license, then the DEPB License issued continued to be valid and could not questioned by the Customs authority - The CHA who handled the impugned exports for the appellants and the cargo executive of the said firm denied that an exporter could under declare the weight in the Shipping Bills - In any case, by dividing the total weight of the consignments by lower of the two weights of steel pegs, a higher number of steel pegs is found as exported - The details of Shipping Bill No. 1069903 dated 15-1-2002 were relied on by the Commissioner to find that with reference to the unit price and the actual number of steel pegs exported, the appellants had fraudulently obtained an excess DEPB credit of Rs. 4,14,065 - Commissioner’s finding as regards mis-declaration of the number of steel pegs exported by the appellants during the material period in all the Shipping Bills is correct - The mis-declaration is wilful and the impugned order of penalty is justified - Appeal is rejected
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