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M/s Sanctum Workwear Pvt. Ltd. Versus Commissioner of Customs (Export) Nhava Sheva

2016 (2) TMI 100 - CESTAT MUMBAI

Duty drawback - mis-declared the goods in the Shipping Bill to claim higher drawback - appellant exported Industrial Garments Boiler Safety Suits Jackets 2000 pieces and Industrial Garments Boiler Safety Suit Cotton Pants 2000 pieces as per descripti .....

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part. - Held that:- there is no mis-declaration of description of goods in the Shipping Bill. Neither is there any mis-declaration of value. The claim of drawback separately on Jackets & Pants is an error but malafide intention cannot be ascribe .....

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or the Appellant : Shri N D George, Adv For the Respondent : Shri D K Sinha, Asst. Commr (AR) ORDER Per : P S Pruthi The issue in short is whether the appellant have mis-declared the goods in the Shipping Bill to claim higher drawback. Commissioner ( .....

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dustrial Garments Boiler Safety Suits Jackets 2000 pieces and Industrial Garments Boiler Safety Suit Cotton Pants 2000 pieces as per description in the Shipping Bill. While claiming drawback they claimed drawback separately on the Jackets & Pants .....

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