1999 (1) TMI 119

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....al filed by the Revenue against the order in appeal dated 22-9-1994 passed by the Commissioner of Customs (Appeals), Bombay. 2. The respondents have filed a shipping bill dated 11-11-1992 describing the goods as galvanised screw weighing 2,22,750 kgs. On examination of the goods there was a shortage of 1125 kgs. The respondents as per the letter dated 26-11-1992 have stated that net weight o....

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.... no mala fide intention. 3. Arguing for the Revenue, Shri Arunachalam, ld. JDR submitted that the export was under DEEC scheme where exporter gets duty free licence against this export. Therefore, the shortage at the time of shipment is an important action. Any mis-declaration on this count is liable for action under Sections 113 and 114 of Customs Act, 1962. 4. It is settled position ....