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2016 (2) TMI 100 - AT - CustomsDuty drawback - mis-declared the goods in the Shipping Bill to claim higher drawback - appellant exported Industrial Garments Boiler Safety Suits Jackets 2000 pieces and Industrial Garments Boiler Safety Suit Cotton Pants 2000 pieces as per description in the Shipping Bill. While claiming drawback they claimed drawback separately on the Jackets & Pants. As per notes to the drawback schedule, the drawback is allowed on an "ensemble" which means a set of garments comprising of upper part and lower part. Held that:- there is no mis-declaration of description of goods in the Shipping Bill. Neither is there any mis-declaration of value. The claim of drawback separately on Jackets & Pants is an error but malafide intention cannot be ascribed to invoke penalty. Section 113(i) can be invoked when there is mi-declaration of description or value. In this case it is not so. - Decided in favor of assessee.
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