2009 (5) TMI 185

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...., SDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - In this case 2728 pieces Art silk sarees have been confiscated for not corresponding to the declared description and the value, under the provisions of Section 113(ii) of the Customs Act, 1962 and since the goods had already been exported and that the exporter had claimed ineligible DEPB credit of Rs. 2,51,644/-, a pena....

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....f realization of sale proceeds of goods covered by the 3rd Shipping Bill, the first plea, i.e. absence of evidence of contemporary export of identical goods at lower price will cover the goods exported under the 3rd Shipping Bill also. In the light of the above, charge of over invoicing of art silk sarees is set aside as not sustainable. 3. As regards the DEPB claim, we find that the authorities ....