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2018 (4) TMI 5 - CESTAT KOLKATAMisdeclaration of value of export goods - DEPB Scheme - it was alleged that the goods which have been entered for export were not Steel Welding Electrodes, but were made of Mild Steel Electrodes - Held that: - The adjudicating authority in the present case observed that the proceedings in the present case pertaining to the export of 149 shipping bills is on the basis of the earlier investigation in respect of 10 shipping bills - present impugned order has been passed also relying on substantially the same evidences which were covered in the earlier investigations, but we note that the earlier proceedings were concluded in favour of the assessee-Appellants in which the charge of mis-declaration has been set aside as well as the declared value of the goods stands accepted. Impugned order do not sustain - appeal allowed - decided in favor of appellant.
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