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2017 (7) TMI 316 - AT - CustomsMisdeclaration of goods - synthetic organic dyes - The goods had claimed credit by virtue of the latter description in each of the shipping bills at 11%/12%/9% at different points in time whereas, being ‘synthetic dyes’, these were entitled only to credit of 4%/5% at different periods in time - whether the exporter had misdeclared the goods? - Held that: - The adjudicating authority has unambiguously asserted that ‘synthetic dye’ and ‘dimethoxy Diben-zanthrone’ are two distinct items. If that be so, the two descriptions in each of the shipping bills should have alerted the proper officer as to the ineligibility for higher credit on account of the goods being ‘synthetic dye’. In these circumstances, we cannot come to the conclusion that the goods had been misdeclared and, therefore, confiscation under section 113 of Customs Act, 1962 with consequent imposition of penalty under section 114 of Customs Act, 1962 is not justifiable. Jurisdiction to determine the DEPB rate - Held that: - with the DEPB scheme no longer being in vogue, re-determination is an academic exercise which we need not overly concern ourselves with. Appeal allowed - decided in favor of appellant.
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