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2008 (9) TMI 358 - AT - CustomsOvervaluation for claiming excess duty drawback - Confiscation and penalty – revenue contended that various activates were with a view to avail illegal draw back by over valuing the goods and therefore the goods were liable to confiscation and penalties were liable to be imposed – held that - . In such as scenario, loading of the goods can at best be considered as preparation for export bur certainly not attempt to export by over valuing the goods. Since preparation is not an offence, which will render the goods liable to confiscation under the Customs Act, 1962, we set aside the confiscation of the goods. Once there was no attempt to export, the question of imposing penalties for exporting the goods my mis-declaring the value etc. and for aiding and abetting such expert simply does not arise. Commissioner’s order is accordingly set aside and the appeals are allowed
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