2006 (7) TMI 473

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..... per : S.S. Sekhon, Member (T)]. - Instant appeals are directed against the order of Collector of Customs, Calcutta Airport. By the said order, the Commissioner has imposed a penalty of Rs. 15.00 lakhs under Section 114(i) and or Section 114(iii) of the Customs Act, 1962 on the ground that the Wall Covering (Article of Silk) exported under Shipping Bill dated 13-2-03 were liable to confiscation .....

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..... 19 of the Drawback Schedule. This claim was however not sanctioned. The DRI officers investigated the case and issued the present Show Cause Notice on the ground that the said claim of Drawback, on the quantity, was much higher than the goods that they actually entered the Zone and though a claim of drawback amounting to Rs. 34,93,750/- for 10750 kgs of Wall Coverings (Article of Silk) was before .....

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..... nd Regulations) Act to be administered by Ministry of Commerce and the Development Commissioner, since the incentive in this case against "deemed export", attracting Foreign Trade (Development & Regulations) Act, has to be considered; prima facie of the said claim by the officers of Customs cannot be adjudicated and the issue of jurisdiction raised by the appellant will have to be gone into in det .....

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