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2014 (9) TMI 62
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....ppellant : Shri.N.K.Sharma, Advocate & Shri Abhishek Jaju, Advocate For the Respondent : Shri. R.L. Meena, DR JUDGEMENT PER: D.N.PANDA; Revenue's case is that 2 sets of shipping bills were filed in respect of same consignment. One set was filed without the DEPB claim and the second set was filed to make draw back claim. In para 32 of the order, the fact of such filing appears. While th....
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.... 4. Record reveals that there was deliberate mis-declaration by the exporter in respect of value and quantity of the goods attempted to be exported. But ettempt to export such mis-declared goods failed. Therefore, the inference that may be drawn is that the exporter appellant apprehending that the goods may be confiscated, choose to avail the option of redemption fine and took back the goods. I....