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2020 (3) TMI 384 - HC - CustomsRecovery of Drawback - misdeclaration of the goods in the shipping bill - HELD THAT:- Such ex-post facto obtaining of a fresh Report by the Assessee/Exporter, is of no relevance, because the fact remains that on the basis of the CLRI Report obtained in the contemporary period of actual export by the Assessee/Exporter, it was found that what was exported by the Assessee was not 'Nubuck Leather' as the process of snuffing to make 'Nubuck Leather' was not carried out. The subsequent change of declaration given by the Assessee to treat the same as 'Softy Upper Leather' vide letter dated 08 April, 2011, all the more confirms the earlier misdeclaration in the relevant documents at the time of actual export. The findings of facts by the learned Tribunal based on the aforesaid material are binding on us and cannot be said to be perverse in any manner and therefore, we do not find any error in the order passed by the learned Tribunal. Appeal dismissed.
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