TMI Blog2015 (4) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... t be ruled out for the reason that an exporter who has not remitted higher amount of foreign exchange to this country does not expect higher quantity of goods with higher value. Accordingly, confiscation of the goods was justified. Since the goods were under drawback claim, imposition of redemption fine is also warranted under law. - Commissioner did not record his finding on redemption fine - Therefore it is desirable to work out the same in the interest of justice. He has not recorded what was the difference in value between original shipping bill and revised shipping bill. Therefore, to determine appropriate quantum of redemption fine and penalty imposable, matter is remanded to him. - Decided partly in favour of assessee. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except the only plea that due to clerical error wrong invoice and wrong packing list were sent along with the Shipping Bill for which revised Shipping Bills were filed. 3. Appellant pleaded in the course of appeal hearing before Tribunal that there was no deliberate misdelcaration made. Therefore no mis-construction is possible to hold since appellant had not misdeclared the quantity as well as export value of goods nor the appellant contravened the law. The invoice and packing list were revised, when the mistake came to its notice. On such premise, appellant s prayer was that drawback being allowed on the basis of Shipping Bill but not on invoice value, the appellant having declared proper value in the Shipping Bills, it is neither liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at higher quantity of goods were covered by both the Shipping Bills filed on 5.1.2010. So also packing list declared higher quantity. Only upon detection by customs appellant came forward to file revised invoice and packing list declaring lower quantity meant for export in terms of both the Shipping Bills. Misdelcaration of the quantity gave raise to mis-declaration of the value of the export. 7. No doubt, export is not liable to duty but misdeclration of the higher value to claim higher drawback is breach of law. Misdeclaration of the higher value is one of the modality of hawala transactions. Hon ble Supreme Court in the case of Om Prakash Bhatia Vs. Commissioner of Customs, Delhi 2003 (155) ELT 423 (SC) in para 18 of the judgment ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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