2005 (3) TMI 601

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....rder per : S.S. Sekhon, Member (T)]. -  The issue involved in both these cases being common, they are disposed of by this common order. 2. The appellants are 100% EOU registered in Surat, Gujarat and their Directors. 3. Consignments declared to contain scarves were sought to be exported through ICD, Tughlakabad, New Delhi. On examination, the officers found that the valuation of ....

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....f the goods on payment of fine. 5. On considering the material, and the submissions made, it is found prohibition of Section 50 of the Customs Act, 1962, which requires that all entries made for export i.e. Shipping Bills, to be correct and no such export can be made without making true and correct entries, have taken place in these cases. This provision has been flouted by the appellant in ....