2004 (4) TMI 376

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....lant. Shri Naresh Thacker, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In the above appeals the Revenue challenges the order of the Commissioner of Customs who has dropped the proceedings initiated against the Respondents herein under show cause notice dated 16-2-1995. 2. We have heard both sides. 3. The case of the department is tha....

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....nt that the goods are liable to confiscation under Section 113(1) of the Customs Act, 1962 due to misdeclaration of material particulars as to value is not sustainable as the provisions of Section 113(1) relate only to dutiable and prohibited goods rendered for export under claim for drawback while the goods in question are neither prohibited for export or dutiable nor rendered for exportation und....