2004 (3) TMI 573

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.... [Order per : Moheb Ali M., Member (T)]. -  The Appellant filed a shipping bill for export of 24,000 pairs of synthetic footwear under value based advance licence under D.E.E.C. scheme. The f.o.b. value declared was  Rs. 51,00,450/-. A detailed examination of the consignment revealed that 1,195 pairs of synthetic footwear were found short of the declared quantity. On weighment it was o....

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....der the Commissioner confiscated the goods. The goods were however not available for confiscation as they were allowed to be exported provisionally. He, therefore, ordered that the export should not be considered as one under D.E.E.C. Licence. He also imposed a penalty of Rs. 1,00,000/- on the proprietor of the exporting firm. Hence the appeal. 4. Heard both sides. 5. The first issue f....