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2015 (4) TMI 770 - AT - CustomsDuty drawback claim - Misdeclaration of quantity and value of goods - Held that:- There was violation of provision of section 113(i) and 113(ii) of Customs Act, 1962 since there was a misdeclaration of the quantity and value of the goods with material departure to the particulars relating to quantity and value of the goods being attempted to be exported under drawback claim not corresponding in material particular with the information furnished in the export documents. Revenue s contention that appellant acted deliberately cannot be ruled out for the reason that an exporter who has not remitted higher amount of foreign exchange to this country does not expect higher quantity of goods with higher value. Accordingly, confiscation of the goods was justified. Since the goods were under drawback claim, imposition of redemption fine is also warranted under law. - Commissioner did not record his finding on redemption fine - Therefore it is desirable to work out the same in the interest of justice. He has not recorded what was the difference in value between original shipping bill and revised shipping bill. Therefore, to determine appropriate quantum of redemption fine and penalty imposable, matter is remanded to him. - Decided partly in favour of assessee.
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