2009 (11) TMI 800

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....rder, the Commissioner (Appeals) has concluded that the appellants had misdeclared serial number of the drawback schedule with a view to avail higher drawback amount on export of 'ladies panties' and reduced the fine in lieu of confiscation to Rs. 25,000/- and penalty to Rs. 5,000/-. 2. I have heard both sides. In the shipping bills filed for export of the goods, the goods were classified un....