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2013 (8) TMI 780 - AT - CustomsMis-declaration of the value as well as quantity - revenue pleaded that undue relief was granted by Commissioner (Appeals) to the assessee basing on a FAX Message of the exporter stating that due to typing error the weight of citrine exported was typed wrongly – Held that:- The discrepancy in quantity and inadvertent error been brought to notice of Customs at the time of clearance were not bonafide - fabricated document was used in defence subsequent to adjudication - Innocence before Commissioner (Appeals) was pleaded falsely - plea of respondent accepted was totally baseless and detrimental to interest of justice - FAX message on record cannot be considered as credible to appreciate innocence of respondent – decided in favour of revenue.
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