2019 (10) TMI 1055

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....Kumar, AC (AR) for the respondent ORDER After hearing both sides, I find that the appellants were working under Advance Licence Scheme and imported raw materials against which they were supposed to make exports in respect of their export fulfilment obligation. They filed shipping bill on 27.01.2016 for export of these 'Stainless Steel Seamless Pipes' by declaring a weight of goods as 33.478 ....

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....he appellant's contention is that they were regularly exporting the said pipes in fulfilment of the export obligation and no discrepancy was ever found. He further submits that as per the orders from the foreign buyers the pipes were to be supplied by metres whereas the declaration in the shipping bills was on the basis of weight, thus leading to small discrepancy. In any case, he submits that the....