Misdeclaration of Goods in Shipping Bill Leads to Recovery of Drawback; Reclassification as 'Softy Upper Leather' Confirmed.

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....Recovery of Drawback - misdeclaration of the goods in the shipping bill - The subsequent change of declaration given by the Assessee to treat the same as 'Softy Upper Leather', all the more confirms the earlier misdeclaration in the relevant documents at the time of actual export. - HC....