2013 (5) TMI 814

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....han, Advocate, for the Appellant. Shri Anand Shah, Authorized Representative (AR), for the Respondent. ORDER The appeal and the stay application have arisen out of the Order-in-Appeal No. 691(Drawback/2012) JNCH/EXP-Mumbai II, dated 22-11-2012. 2. The appellant M/s. ISGEC Heavy Engineering Ltd. filed shipping Bill No. 8111637, dated 21-3-2012 for export of goods giving declaration....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....late authority who upheld the order of the adjudicating authority; however, the fine was reduced from Rs. 1.50 lakhs to Rs. 1.25 lakhs and penalty from Rs. 1 lakh to Rs. 75,000/-; but for the above modification, the order of the lower appellate authority was upheld. Aggrieved of the same, the appellant is before us. 3. Ld. counsel for the appellant submits that in the present case, the pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so without noticing the same. In view of the above, he submits that the question of imposition of penalty and fine in lieu of confiscation thereof, etc., would not arise at all. He also relies on the decision of the Apex Court in the case of Northern Plastic Ltd. v. Commissioner of Customs and Central Excise - 1998 (101) E.L.T. 549 (S.C.) wherein it was held that if the exemption was claimed on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....back. In the instant case, it is for the Customs authority to verify the claim of the appellant and determine the quantum of drawback the appellant is eligible for. In the case of Northern Plastic Ltd., the Apex Court held that if the appellant being importer claimed duty exemption on the bona fide belief that he is eligible for exemption, it cannot be said to be a misdeclaration as contemplated b....