TMI Blog2016 (11) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. C/398/2005 - FINAL ORDER No. 41601/2016 - Dated:- 21-9-2016 - Shri D.N. PANDA, Judicial Member And Shri MADHU MOHAN DAMODHAR, Technical Member None For the applicant Shri K. Veerabhadra Reddy, JC (AR) For the respondent Per: D.N. Panda None present for the appellant. 2. Ld. DR explains that the allegations appear in page-16 of the adjudication order are as under:- (i) M/s. Fairdeal Impex, New Delhi was a merchant Exporter, having Certificate of Importer-Exporter Code No.3203000920 (ii) According to the Certificate IEC was issued on 25.4.03 by the Office of Joint Director General of Foreign Trade, Coimbatore having the address 727, Jothi Illam, Trichy Road, Ramanathapuram, Coimbatore-45 and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish the true description and value of the export goods and misdeclared the description of goods exported under DEPB Scheme vide SB Nos. 39331, 39332 dated 07.11.03 as Knitted Socks (Blended) whereas test report confirmed that the socks were made up of Filament Yarn of Polypropylene fibre. (ix) The product declared viz Knitted Socks (Blended) or socks made up of filament yarn is not eligible for DEPB benefit since the said product is not notified for DEPB rate as per Public Notice No.2 (RE-2003)/2002-2007 dated 31.03.2003. According to Annexure, under the Product Group Textile Products Code 89 only Cotton Socks (Knitted) is notified for DEPB rate against Sl.No.11. As no export shall be allowed under DEPB scheme unless the DEPB rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the department was ₹ 100/- per piece for Tops and ₹ 90/- per piece for trousers and the total actual value worked out to ₹ 19,38,000/-. (xv) 1560 pieces of Cotton knitted T Shirt with hood and 3540 pieces of Cotton Knitted T Shirt without hood at ₹ 390/- for both items were exported under shipping Bill No.39382 dated 7.11.03 to the total FOB value of ₹ 19,89,000/-. The actual PMV ascertained by the department was ₹ 120/- per piece for Shirt with hood and ₹ 110/- per piece for shirt without hood and the total actual value worked out to ₹ 5,76,600/- (xvi) 49800 pieces of 100% Cotton Knitted T-Shirts at ₹ 247/50 per piece (excluding shut out quantity 1800 pieces of 15 cartons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim undue pecuniary benefit in the form of DEPB scrips mis-declared the description of export goods as well as the value thereof. Offending goods were over-invoiced to claim DEPB benefit and that on ineligible goods (Knitted Socks-Blended) which is made up of filament yarn of polypropylene fibre and mis-declared the value thereof. It failed to furnish the true value of the goods over invoicing the goods to get higher drawback benefits. Thus contravened the provisions of Section 50 of the Customs Act, 1962 read with Section 2 (41) and 14 of the said Act. They also contravened the provisions of Foreign Trade (Development and Regulations) Act, 1992 and Foreign Trade (Regulation) Rules, 1993 and Export and Import Policy. These violations in tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be re-determined as detailed below and the drawback should be allowed accordingly. Shipping Bill Nos Re-determined Value INR Declared Value INR 39334 and 39335 dt 07.11.03 (Vests) 7,25,760/- 57,34,410 39380 and 39381 dt 07.11.03 (Top and Trousers) 19,38,000/- 71,40,000 39382 dt. 07.11.03 (Cot. Knit T-Shirt with/without Hood) 5,76,600/- 19,89,000 (v) the goods exported under mis-declared description vide shipping bill Nos. 39331, 39332 and 39333 dated 07.11.03 and the goods export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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