2006 (8) TMI 59

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....t the appellants/exporters are that they have misdeclared the description of certain items exported by them. The alleged motive behind this to avail DEPB credit. Further they have also misdeclared the present market value of their export consignment. The exporter's contention is that they have not resorted to over invoicing since they have received the full transaction value of these goods from th....

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....orts v. CC, Mumbai - 2005 (191) E.L.T. 1036 (Tri.-Mum.) and (4) Kobian ECS India Pvt. Ltd. v. CC, Mumbai - 2003 (157) E.L.T. 662 (Tri.-Mum.) where in it is held that once the licensing authority have held that export product is covered under DEPB scheme and have issued DEPB license, it is not open to the customs authorities to hold that the said export is not covered under DEPB scheme. Any discrep....