2023 (1) TMI 463

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....e Test Strips' and 'Freestyle Sensor' under MEIS scheme. On examination of the goods by the officers of ACC Export Shed the goods, Blood Glucose Test Strips were found to be of made in Japan and the Freestyle Sensor was made in UK. It appeared that the Appellant had mis-declared the 'Country of Origin' in the export document so as to claim the export incentives under MEIS. The classification of Blood Glucose Test Strips was mis-declared as CTH 30069100 instead of the correct CTH 38220090. On further investigation, it was established that the Appellant had deliberately mis-declared the country of origin of the goods as 'India' so as to claim the export incentives and thereby contravened the provisions of Section 50 of the Customs Act, 1962. ....

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....4AA of the Act ibid; and (iv) allowed export of goods subject to payment of fine and penalties as imposed, after amendment in the shipping bill.   3. Being aggrieved the appellant preferred appeal before the learned Commissioner (Appeals) inter alia on the grounds that he had purchased the goods from Jan Max Pharmaceuticals, Vadodara and he was not aware as to the foreign origin of the goods. Further, he was wrongly advised by CHA to claim the MEIS (Merchandise Exports of India Scheme) benefits and they without having much idea of the same, had claimed the benefit relying on the advice of the CHA. It was only on the 100% examination of the goods that they also came to know that the goods are of foreign origin and not of Indian origin.....