2016 (2) TMI 100

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..... r description in the Shipping Bill. While claiming drawback they claimed drawback separately on the Jackets & Pants. As per notes to the drawback schedule, the drawback is allowed on an "ensemble" which means a set of garments comprising of upper part and lower part. Held that:- there is no mis-declaration of description of goods in the Shipping Bill. Neither is there any mis-declaration of va .....

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..... Section 114(iii) of the Customs Act. 2. The facts are that the appellant exported Industrial 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. As per notes to the drawback schedule, the drawback is allowed o .....

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