2007 (3) TMI 41

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....een exported were far in excess of those actually exported and therefore show cause notice was issued to the appellants denying excess DEPB already availed in respect of two shipping bills and to limit DEPB in respect of 13 remaining shipping bills on the basis of number of pieces actually exported. 2. Shri Mayur Shroff, learned Advocate submits that in 12 out 15 shipping bills, containers were opened and examined and remaining 3 were allowed after inspection. Once the goods were examined and found the Customs Authorities to tally in description, weight, etc., the department cannot turn around stating that the weight or the quantity was misdeclared and demand duty on the basis of scrutiny of documents without any evidence regarding non-exp....

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....t basis. 3. The learned SDR on the other hand submits that as per original weight declared, the cost per kg of finished goods worked out to Rs. 5,192/- per kg as against Rs. 370 to Rs. 430 per kg determined on the basis of marketing enquiry done on the basis representative sample drawn at the time of export. This obviously shows that the number of pieces declared to have been exported was much more than the one actually exported and when the appellants became aware of this fact they got amendment certificate after over one year from the date of export, which was clearly an afterthought. The amendment certificate was issued on the basis of unauthenticated invoices, which were not in existence at the time of export and therefore cannot be re....

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....ded by the Deputy Commissioner on the basis of documents and therefore the number of pieces exported cannot be disputed, once amendment certificate has been issued after due verification. We find that the appellants in their plea have taken a stand that the goods were examined by opening 12 out of 15 containers and were found to be correct by the Customs Authorities and therefore cannot be disputed now. However, while taking this stand, they concede that there was error in declaring weight and to that extent they impliedly admitted that verification of total gross weight and net weight was incorrectly done by the Customs officers. The Revenue on the other hand contends that net weight declared was also correctly verified by the officers but....