2004 (1) TMI 496

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.... : Jyoti Balasundaram, Member (J)]. - The appellants herein exported a consignment declared as floor covering - 100% cotton handloom rugs (durries) claiming drawback under S.S. No. 5702 which was found to be inadmissible as the goods on examination were found to be 100% bath rugs covered under the drawback schedule under S.S. No. 6306. The goods were held liable to confiscation under Section 113....

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....ck. The purchase order against which the exporters supplied the goods clearly shows that they described the goods as 100% cotton bath rugs. Therefore, the Commissioner has rightly held that the consignment presented for export valued at Rs. 24,83,341/- under drawback claim for Rs. 1,49,000/- has been deliberately presented by misdeclaration of the goods with intention to avail inadmissible benefit....