2008 (2) TMI 870

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....ds were declared by the exporter in the relevant Shipping Bills as 'organic dye intermediate G-salt' and the Shipping Bills were filed with a claim for drawback on the declared value of over Rs. 64.00 lakhs. Detailed examination of the goods by the officers of Customs, followed by chemical examination of the goods in the departmental laboratory, indicated that the goods presented for export was, indeed, common salt. On the basis of this finding, a case was framed against the exporter, CHA and others. The original authority confiscated the goods under Section 113(h)(ii) of the Customs Act on the ground of misdeclaration of the description and value of the goods, but gave option to the exporter to redeem  the same on payment of a fine of....

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.... He is not required to go into the authenticity of the declarations made by the exporter. According to learned counsel, the respondents discharged their role properly in accordance with CHALR, 2004. It is contended that no motive could be attributed to them in relation to the exporter's declarations given in the export documents and therefore Section 114 of the Customs Act could not be invoked against them. In this connection reliance is placed on the Tribunal's decision in the following cases :- (i)      Akanksha Enterprises v. Commissioner of Customs, Mumbai-I [2006 (203) E.L.T. 125 (Tri. - Del.)] (ii)    Vetri Impex v. Commissioner of Customs, Tuticorin [2004 (172) E.L.T. ....