TMI Blog2018 (7) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... . VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA [2015 (10) TMI 2546 - CESTAT KOLKATA], where it was held that there is no provision for imposition of penalty in this case as the goods were examined and goods were exported thereafter and draw back claim was allowed - appeal allowed - decided in favor of appellant. - C/199/09, C/294-295/2009 - F/O 76207-209/2018 - Dated:- 4-6-2018 - Shri P.K.Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the export is not of Jute Yarn but of Jute Twine. It was alleged that export product Jute Yarn was being exported as jute twine for claiming higher rate of draw back under the Drawback Rules. 3. In these appeals issue is about the export of products i.e. Jute Yarn as Jute Twine. It has been submitted by the Ld. Advocate that as per practice prevalent in the trade at the relevant time both the J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute Yarn and Jute Twine is subject matter of present appeal. This Hon ble Bench of the Tribunal in case of Kajaria Yarn Twine Ltd. Vs. Commissioner of Customs (Port) Kolkata [2016 (340) ELT 257] has decided that there is no provision for imposition of penalty in this case as the goods were examined and goods were exported thereafter and draw back claim was allowed. Further, he relied on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xporter. On the aspect of the penalty although agreed with the decision of Kajaria Yarn Twins Ltd., decision referred above but was of the opinion that in view of findings in cases of Weston Components Ltd. Vs. Commissioner [2000 (115) ELT 278 (S.C.) and Venus Enterprises Vs. Commissioner[2006 (199) ELT 661 (Tribunal), the penalty as well as redemption fine is imposable. 6. We have heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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