2015 (4) TMI 68

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....ioner (AR) ORDER Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No. 890(TLP-EXP)/20131(JNCH)/EXP-204 dated 30/08/2013 passed by the Commissioner of Customs (Appeals), JNCH, Mumbai-II. 2. Vide the impugned order the learned lower appellate authority has rejected the claim of drawback by the appellant-exporter M/s. Shree Export by holding that the goods exported by the ....

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....90% of the item consisted of brass, it would be classifiable under entry No. 853802 of the Drawback Schedule. Otherwise, there was no deliberate intention to mis-declare the goods. 4. The learned Assistant Commissioner (AR) appearing for the Revenue, on the other hand, submits that this is not the first occasion the appellant is making the above exports and on previous occasions also, he had reso....

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....er authorities to that extent cannot be faulted. 5.1 As regards the confiscation and imposition of penalty, in the facts of the present case, it is not warranted since the goods were made of 90% brass the appellant entertained a bona fide belief that the same merited classification under Entry No. 853802 and accordingly, claimed the drawback benefit. That by itself does not constitute a mis-decla....