2011 (2) TMI 892

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....; Present for the Respondent : Shri Sonal Bajaj, SDR   Per ASHOK JINDAL:   The Assessee as well as Revenue, both are in appeal against the impugned order. The facts of the case are that the assessee filed a shipping bill for export declaring the item as 100% Polyster Ladies Blouse (Ponchoo) to South Africa through Saudi Arabia under Drawback Scheme under Srl. No. 620603A of the Drawba....

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....venue is in appeal for enhancement of penalty.   3. Heard both sides.   4. On careful examination of submissions made by both sides, we find that as the shipping bills were filed by the assessee in August, 2010 and the goods are lying at port the assessee has incurred heavy detention and demurrage charges. Moreover, season is over as these garments were to be used during festive season....