2001 (12) TMI 362

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....Rs. 1,00,000/- on the appellants. 2. The appellants sought to export the goods by declaring/describing the same as alloy steel forgings (machined) to M/s. Palestine Hardware Est., Sharjah, UAE and filed bill of entry No. 1140996, dated 23-2-2001. The F.O.B. value of the goods declared by them in the shipping bill was Rs. 29,84,905.77 and DEPB benefit amounting to Rs. 2,64,478/- was claimed on post export basis under product Group Code 61, Serial No. 71(ii) @ 22%, thereof. On examination, the goods revealed to be 'flanges' ready to use, covered under Group Code 61, serial No. 602 for the purpose of DEPB under which credit entitled was @ 18% only with a value cap of Rs. 35 per kg. The Commissioner of Customs, accordingly, passed the i....

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.... was conducted by the said exporter namely M/s. Uma Shanker Khandelwal & Co., before giving opinion and that a copy of the opinion was furnished to the appellants. No test of the sample was got conducted from CRCL laboratory in order to ascertain the correct nomenclature of the goods. The F.O.B. value of the goods as declared in the shipping bill has not been doubted by the Commissioner, for having not recorded any findings on the contrary. The Commissioner has also nowhere opined that the goods were not worthy of export and their market value was much less than F.O.B. value declared by the appellants. The only dispute was that the appellants were not entitled to the DEPB benefit @ 22% as claimed by them. They were entitled to the credit @ ....