2001 (12) TMI 366

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....ed as bicyle spare parts and therefore, the drawback has wrongly been claimed. Since the allegation was that there was misdeclaration of the goods, therefore, the goods were liable to confiscation and penalty was liable to be imposed. Accordingly, the Commissioner adjudicating the case confiscated the goods and imposed the penalty. 3. Arguing the case for the appellants Shri Bipin Garg, learned Counsel submits that in Shipping Bill No. 009224 dated 28th October, 1999 the description of the goods has been given as 'bicycle/auto spare parts'. He submits that in the shipping bill No. 009397 the goods were declared as bicyle parts. He submits that the appellants have been exporting these goods as mostly bicycle parts. The learned Counse....

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....back on those items which are not in dispute may be allowed. 6. In regard to imposition of penalty it was submitted that appellants have been exporting these items from time to time and the Customs Authorities have been allowing export of these items as described by the appellants. In the circumstances of the case it was pleaded that penalty was too harsh. Learned Counsel, therefore, prayed that looking to the above submissions the appeal may be allowed. 7. Ms. Krishna A. Mishra, learned SDR submits that the description of the goods did not represent the goods correctly. She submits that the goods in dispute were capable of being used as moped parts and since these goods are not exclusivly used for bicycles, the Drawback cla....