2007 (11) TMI 251

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....ls) passed on 6th March, 2007 to the extent that the order-in-original was modified as regards confiscation and denial of DEPB benefit ordered by the adjudicating authority. 2. The adjudicating authority had ordered confiscation of export goods mentioned at serial no. 8 of the shipping bill no. 8081 dated 04.05.2006 valued at Rs. 9,62,364/- with an option to redeem for a fine of Rs. 40,000/-.DE....

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....ate dated 08th May, 2006 issued by the Research and Development Centre for Bicycle and Sewing Machines, Government of Punjab Project.  The learned authorised representative also pointed out from Concise Chemical and Technical Dictionary, Third Enlarged Edition (1974), edited by H. Bennett, the meaning of word "Steel Alloy", as per which it means, "Steel other than carbon steel in which mangan....

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....of which was tested as a representative sample of all the 4 items.  It was also submitted that the validity of the report was not challenged by the respondent. 4. The learned counsel appearing for the respondent submitted that, so far as the test of the sample is concerned, it was confined only to one of the 4 articles covered under serial no. 8 of the shipping bill, namely, "footrest....

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....Hitch Holder."   The total value FOB of the articles enumerated in the said items was shown in the shipping bill as Rs. 9,62,364/-.  Four articles, namely, Hitch Hook, Foot Rest Assembly, Trailor Hub and Hitch Holder were described as allow steel forging (machined).  Admittedly, sample was taken only of footrest assembly.  Obviously, therefore, the test report, even if ....