2015 (7) TMI 1170

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....sad, Adv. for the Appellants. Mr. Nikhil Jain, Adv. for the Respondent. ORDER Show cause notice dated 25.11.1999 was issued to the respondent herein on the ground that while export of "knitted wollen shawls (Dyed)" as an obligation under the Advance Licence No. P/L/0021136 dated 08.05.1997, the respondent filed Shipping Bill No.4319 dated 22.05.1999 wherein there was a mis-declaration in res....

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....ated 22.05.1999. However, at the same time, the CESTAT also found that the export obligation was complemented by the respondent when another export consignment on 31.05.1999 which was cleared on 17.07.1999 vide Shipping Bill No.00325/99 dated 31.05.1999 at ICD, Chherata, Amritsar and, therefore, no duty could be demanded on the ground that the respondent had committed breach in the discharge of ex....