2016 (2) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R Per : P S Pruthi The issue in short is whether the appellant have mis-declared the goods in the Shipping Bill to claim higher drawback. Commissioner (Appeals) came to the conclusion that there was mis-declaration and consequently confiscated the goods & imposed redemption under Section 113(i) and penalty under Section 114(iii) of the Customs Act. 2. The facts are that the appellant exported I....