2018 (8) TMI 40

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..... 2. Brief facts of the case are that the respondent had filed eight shipping bills dated 30.08.2013 at CMA-CGM Port, Dadri for export of Agricultural and Horticultural machinery to M/s City State Bank, 1508, Omaha NE USA by declaring combined FOB value of Rs. 16,58,93,723/- under the claim of drawback. On being objected by Revenue about the value declared the respondent requested to amend the said shipping bills from drawback shipping bills to free shipping bill all dated 13.09.2013 and also reduced the combined FOB value from the above stated FOB value to Rs. 8,70,79,045/- under the provisions of Section 149 of Customs Act, 1962. The respondents were allowed to amend the said shipping bill in aforesaid manner. Subsequently the goods we....

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....ly under Section 149, the authority had no rationale to deny having allowed said amendment under Section 149." So after allowing the such amendment the Department had no ground to confiscate the goods and impose fine and penalty. It is also a fact that no loss has occurred to the Department and the appellant (respondent to present appeal) have already received the total foreign inward remittance for their export consignment". In view of the said findings the learned Commissioner (Appeals) has set aside the said Order-in-Original dated 22.05.2014. Aggrieved by the said order Revenue is before this Tribunal. The grounds of appeals are as follows:- (i) The exporter had filed 8 shipping bills for export of Agriculture and Horticulture machin....

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....covered under Section 113 (i) ibid.  (iv) The exporter initially declared prices of export goods as Rs. 16.59 crores which on interception of the consignment by the SIIB, ICD, Dadri, was reduced to Rs. 8.71 crores. These prices were also on higher side which is evident from perusal of Chartered Engineer's report dated 18.12.2013. It shows the mala fide intention on the part of the exporter to avail the benefit of drawback at higher rate. (v) The report of Chartered Engineer dated 18.12.2013 was made available to the exporter but the exporter did not raise any dis-satisfaction on his report. It shows that the exporter has made the attempt to export the goods by over-invoicing and it has been corrected only after detection made by ....