2002 (2) TMI 463

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....arned Advocate submitted that M/s. Subal Export are merchant exporter; that they submitted a shipping bill on 28-9-2000 for the export of 100% Acrylic blanket under DEEC Scheme; that the impugned goods were manufactured by M/s Esskay International and the value declared was Rs. 10,02,497/-; that further on examination by the Customers, it was found that only four bales out of 221 bales were contai....

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....onfiscated under Section 113(d) or (i) of the Customs Act. Finally, learned Advocate submitted that the redemption fine and penalty are on very high side. 2. Countering the arguments, Shri H.C. Verma, learned DR, submitted that it has not been disputed by the Appellants that 21 bales were containing the blankets which had only 27.1 acrylic fiber as against declaration of 100% acrylic fiber b....

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....ing exported by them being the merchant exporter and, therefore, the fact that the goods were manufactured by somebody else is not materials. It was their duty to check the goods before exporting the same. As held by the Larger Bench of the Tribunal in the case of Om Prakash Bhatia (supra) exporter of any goods while presenting the shipping bill has to make and subscribe to a declaration at the fo....