2005 (7) TMI 434

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.....V. Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants exported 100% cotton (fabric dyed) handloom pot holders and oven mitts under DEPB Scheme. The FOB value declared is Rs. 26,75,741/-. Examination carried out by the docks staff revealed that the goods were quilted made ups and the material used for quilts was 100% Polyester Fibre. The Exporter claim....

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....ain reading of Serial No. 72 shows that the products should be cotton made-ups. The appellant does not dispute the fact that the export product did contain 100% polyester fibre at least on the frill. Therefore, Sr. No. 72 does not cover the product. DEPB of 12% claimed on FOB value has been rightly denied. The appellant argues that no penalty should have been imposed, as other consignments exporte....