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2009 (7) TMI 146 - CESTAT, NEW DELHIOvervaluation to claim higher drawback / DEPB - the export consignments which were to be exported under DEPB claim or drawback claim had been brought on the basis of carting order/issued by the Dy. Commissioner much before the filing of the Shipping Bill and there is no dispute about the fact that the invoices and the packing lists presented to the Customs at the time of obtaining carting order mentioned much inflated quantity and value of the goods and in some cases, description of the goods was also different. - There is no explanation as to why at the time of obtaining carting order, the invoices mentioning much higher quantity and value had been presented. - We, therefore, hold that the provisions of Sections 113 and 114 of Customs Act, 1962 are attracted to this case and the goods have been rightly confiscated and penalties have been rightly imposed
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