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2008 (2) TMI 102 - AT - CustomsExport of tooth brush (in cartons) - appellants have deliberately shown enhanced weight of tooth brushes to get more DEPB benefit – misdeclaration - held that packing material are not eligible to the DEPB benefit – over-invoicing of goods for exportation to get more drawback is an offence – brushes are packed in primary packing, not in corrugated cardboard, hence DEPB claim at Sr. No. 17 under Product Group Miscellaneous Items is not admissible – confiscation & penalty are justified
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