2000 (10) TMI 350

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....t. Shri J.M. Patel, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal filed AR4A declarations in 1990 for clearance of floor tiles and adhesive solution without payment of duty. The AR4A applications in each case indicated that the goods were to be supplied to M/s. Korea Tocoma Marine Industries, Vizag Camp, Hindustan Shipyard Ltd. War....

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....ilable. He said that the department was aware of the facts of the case and that there was no mis-declaration. He therefore dropped the demand on this count. Hence this appeal by the department. 2. We agree with the ground in the appeal that the assessee had misdeclared that the goods were to be exported and that there being such deemed export, the claim is misleading. There is no provision....