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2015 (12) TMI 858 - CESTAT NEW DELHI

2015 (12) TMI 858 - CESTAT NEW DELHI - 2016 (333) E.L.T. 97 (Tri. - Del.) - 100% EOU - Mis-Declaration of excess quantity of export goods to meet export obligation - Confiscation of goods - Gutkha under the brand name of 'kolhapuri'. - Imposition of redemption fine - Held that:- It is a fact on record that on physical verification, there was shortage of quantity of export goods to the tune of around 30%. If the goods were not checked at the time of export, the appellant could have shown the quan .....

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ved. Therefore, the lower authorities have rightly held that the export goods are liable for confiscation. In the impugned order, the redemption fine of ₹ 12 lakh has been imposed on the appellant whereas the quantity in number found short is 15,26,400 pouches, which I find is appropriate. Therefore, redemption fine of ₹ 12 lakh imposed on the appellant is confirmed - Appeal disposed of. - Customs Appeal No. 50731 of 2015-Cus(SM) - Final Order No. A/52708/2015-Cus (SM), - Dated:- 26- .....

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s were opened and examined on random basis and it was found that there was variation in the quantity shown in the packing list and physical quantity. Therefore, matter was referred to Special Investigation and Intelligence Branch for 100% check. On 100% check, it was found that physical quantity of gutkha is 41,97,600 pouches. There is short quantity of 15,26,400 pouches. Therefore, the allegation of mis-declaration was alleged against the appellant and for confiscation of the goods. Various sta .....

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said order, appellant is before me. 3. Learned Counsel for the appellant submits that the appellants have no intention to mis-declare the quantity of goods and the appellant has already foregone the rebate claim on the said exported goods and there was no allegation against /the appellant that they have intentionally mis-declared the quantity of export goods. In these circumstances, the goods are not liable for confiscation, consequently imposition of penalties and redemption fine are not sustai .....

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