2008 (5) TMI 178

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....der]. - This is an appeal filed by M/s. Sri Balaji Traders (SBI). In the impugned order, the Commissioner of Customs held that the goods covered by Shipping Bill No. 2030941 dated 26-3-2005 filed by SBT were liable for confiscation under Section 113(i) of the Customs Act, 1962 (the Act). As the goods had already been released, the exporter M/s. Sri Balaji Traders was ordered to pay a fine of Rs. 2....

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.... against the assessee. The impugned order indicated in the beginning came to be passed accordingly. 3. Reiterating the grounds taken in the appeal, the learned counsel for the appellants submits that the appellants had not misdeclared the description of the goods. They had declared the goods to be plain paper according to the trade practice. However, the goods were declared to be in reels in th....

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....e appellants had not declared the description of the export goods to match any of the entries figuring at Sl. No. 459B Gr 62 entitled to 9% DEPB credit. Shipping Bill did not indicate the Sl. No. 459B Gr 62 against the description of the export goods. The ARE-1s and the invoice covering the consignment had shown the goods to be wove paper in reels. Sl. No. 459B Gr 62 covered, among others, plain p....