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2015 (4) TMI 770 - CESTAT NEW DELHI

2015 (4) TMI 770 - CESTAT NEW DELHI - 2015 (328) E.L.T. 663 (Tri. - Del.) - Duty drawback claim - Misdeclaration of quantity and value of goods - Held that:- There was violation of provision of section 113(i) and 113(ii) of Customs Act, 1962 since there was a misdeclaration of the quantity and value of the goods with material departure to the particulars relating to quantity and value of the goods being attempted to be exported under drawback claim not corresponding in material particular with t .....

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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. C/160/2010 (SM), Appeal No. C/172/2010 (SM) - Final Order No. 50785-50786/2015 - Dated:- 20-3-2015 - Hon ble Shri D.N. Panda, Judicial Member .....

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,168/- respectively it was found that neither such quantities were available in the exporting consignments nor the values declared were correct. 2. Upon detection by customs as above, immediately on 6.1.2010, exporters filed revised Shipping Bill declaring lower quantities of the above goods covered by the above said Shipping Bills. The revision revealed that there was excess declaration of 142 pieces in Shipping Bill No. 2104530 and 64 pieces in Shipping Bill No. 2104768 originally filed. Custo .....

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. 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 .....

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clared quantity and value could not have been surfaced and appellant would have made claim of higher amount of duty drawback at the cost of the exchequer. When entries in invoice and packing list details were wrong, that brought out the case of misdeclaration. No prudent exporter shall export higher quantity than the real exportable quantity when he was not paid for such higher quantity. Lower quantity was evidently exportable as per revised invoice as well as packing list filed subsequent to ch .....

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records. 6. It is an established fact from the materials on record that 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 .....

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