9911796707
TMI Blog2013 (10) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bill under Chapter Heading No. 7307 2900 and/or 7222 which was applicable to tube or pipe, other bars and rods of SS angles, shapes and sections of stainless steel. However, the goods under export were stainless steel corrugated flexible hose pipes classifiable under Chapter Heading 8307 and in the ARE-1 and Central Excise invoice filed along with export documents, the classification under Central Excise Tariff was under the Heading 8307. The goods under 830700 attracted a lower rate of drawback. Accordingly, a show cause notice issued proposing to deny drawback under Chapter Heading 7372900/7222 as the case may be and allowing drawback only to the extent permissible for goods falling under 8307. Consequently, an amount of Rs. 5,41,023/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expected to know the classification of the goods under the drawback schedule. Section 114 of the Customs Act does not envisage mens rea on the part of any person. Mere omission or commission which makes the goods liable to confiscation under Section 113 would suffice. Accordingly, he pleads that the impugned order be sustained. 5. I have carefully considered the submissions made by both the sides. As the issue lies in a narrow compass, after dispensing with the requirement of pre-deposit of the dues adjudged against the appellant, I take up the appeal itself for consideration with the consent of both the sides. 6. It is an undisputed fact that the appellant-CHA filed the drawback shipping bill on behalf of their exporter and a higher rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly declaring the Chapter Heading under the drawback schedule which led to the claim of ineligible drawback, therefore, cannot be faulted. 6.1 However, the fact remains that there was no deliberate attempt on the part of the appellant in violating the law; therefore penalty of Rs 50,000/- against the appellant herein is much on the higher side, especially considering the fact that the appellant is only a small time CHA. Taking into account the circumstances of the case, I am of the view that a penalty of Rs. 5,000/-would suffice to meet the ends of justice. Accordingly I reduce the penalty imposed on the appellant from Rs. 50,000/- to Rs. 5,000/- (Rupees Five Thousand only). 7. The appeal is disposed of in the above terms. The stay pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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