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2012 (8) TMI 381 - AT - CustomsWhether the goods, namely, automobile parts exported by the appellant is eligible for all industry rate of drawback – Held that:- Item steering knuckle falls under chapter 87 of the Customs Tariff and hence the all industry rate of drawback for the said item can not be claimed against goods for which rate has been prescribed under chapter 73 - if a product falls under chapter 87, benefit of drawback is not available merely because the product description matches with those given for goods falling under chapter 73 - appellant is not eligible for duty drawback at all industry rates on the impugned goods under serial nos. 73.29 and 73.30 of the drawback schedule as it stood at the relevant time Whether the goods already exported are liable to confiscation and if so, whether penalty is imposable - appellant did not furnish the correct description of the goods under export either in the shipping bill or in the export invoice - appellant sought ineligible drawback by mis-declaring the goods - appellant has submitted that in the instant case the goods have not been seized at all the hence they cannot be confiscated – Held that:- Section 113 deals with liability to confiscation and not actual confiscation - section nowhere states the goods should be seized to determine the liability to confiscation - merely because the goods have been examined by the central excise authorities does not absolve the appellants of their responsibility of making the correct declarations in the export documents - This can at best a factor for determination of quantum of penalty and not for imposition of penalty per se – Penalty reduced
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