2017 (9) TMI 1089

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....udhary, Advocate - for the respondent ORDER Per : Archana Wadhwa After hearing Ld. DR Shri. Satyapal in support of the Revenue s appeal and Ld. Advocate Shri. Ramesh Choudhary in support of the assessee, we find that the respondent filed 20 shipping bills for export of Cold Rolled (Full Hard) Non-Alloy Steel Wide Coils and claimed the benefit of DEPB in terms of Serial Number 378D. Out of....

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.... the DGFT to take the action under the relevant provision of Foreign Trade Policy 2009-14 to dis-allow DEPB and to prevent the exporter from use of the same. In addition, he confiscated the goods available in the live shipping bills, with an option to the appellant to redeem the same on payment of redemption fine of Rs. 10,30,213/- and also imposed penalty of the same amount in terms of the Provis....

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....t invite penal action. For appreciation of the reason adopted by the commissioner (Appeals), we reproduce the relevant paragraph of the order: "Whether making a wrong entry with respect to Customs Tariff Act or claim of exemption notification would amount to mis-declaration or not has been settled by the Hon'ble CESTAT in case of Hindustan Lever Limited Vs. Collector of Customs Bombay, 1996 (83....

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....ble." 5. Being aggrieved by setting aside of the confiscation of goods and penalty, Revenue has filed the present appeal. 6. Both sides agreed that the question of DEPB benefit is not the subject matter of the present appeal inasmuch as the same has been left for the DGFT authority to decide, even by the original adjudicating authority. As such, no order is being passed on the same. As regar....