2015 (11) TMI 259

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..... ew to claim higher DEPB - Held That:- Imposition of penalty is warranted as there is misdeclaration in shipping bills but same is reduced to ₹ 10,000.00 - Decided partially in favour of assessee. - Appeal No. C/170/2007-DB - Order No. A/11270/2015 - Dated:- 7-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For the Petitioner : None For the Respon .....

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..... lls, it is seen that the Appellant had wrongly declared the export items 100% Cotton Terry Towels (100% Cotton Ring Spun). 4. In the grounds of appeal filed by the Appellant, it is contended that since the goods were predominantly composed to cotton, it was described as 100% by mistake, without any intent behind the said mistake. It is further contended that the declaration in the shipping bill .....

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