TMI Blog1999 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. The appellant, Gilt Pack Ltd. filed a Shipping Bill No. 0594054061, dated 13th May, 1996 for export of Polypropylene Woven Fabrics - PP Woven Sacs in size 50/70 cms., 12 x 12 mesh white colour. The invoice covering the export goods also contained the same description. The export was under DEEC scheme and the appellant had imported raw material, namely polypropylene granules wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t order had described the goods as 3,25,000 Polypropylene woven fabric to Iran. The export order also had in the size column described the goods as PP Woven sacs in size 50-75 cms. Thus, their effort was only to ensure that the export goods were described in the same manner in the shipping documents as in the purchase. With regard to the DEEC Licence, they submitted that they were in possession of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the goods is read together, it is clear that the goods under export, was sacs. Therefore, there was no factual basis to the finding that the export goods had been misdeclared. Accordingly, the confiscation and imposition of penalty were not warranted. The appeal is therefore, allowed and the impugned order is set aside in its entirety with consequential relief, if any, to the appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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