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2014 (6) TMI 267 - HC - CustomsDuty demand - Mis declaration of export goods - claim of fraudulent duty drawback - Held that:- there was a misdeclaration of both quality and quantity of goods. There is in fact an admission on the part of the appellant that the goods which were presented for export were not as per declaration made in the Shipping Bill. Thus denial of duty drawback can hardly be faulted. Learned counsel for the appellant also sought to canvass before us that certain grounds raised were not dealt with by the Tribunal. If it was so, it was the duty of the appellant to have gone back to the Tribunal to invite a finding on the grounds which were urged according to it though not considered. The fact that the appellant failed to do so makes it clear that the findings were in fact given by the Tribunal in respect of the grounds urged. We may also note that the impugned order contains pure findings of fact. There is no question of law involved - Decided against assessee. Condonation of delay - Held that:- the petitioner is not an uneducated person, a pardanasheen lady or a person hailing from a socially or economically weaker section of the society. The petitioner is a limited company seeking to claim duty drawback in respect of exports which has been denied to the petitioner on account of misdeclaration both in respect of ‘quality’ and ‘quantity’ of goods. - here is no ground whatsoever for condonation of delay of this inordinately long period of time. - though delay is not condonable, tribunal choose to hear the case on merit - on merit case decided against the assessee.
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