2017 (11) TMI 2060

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....nts : Pradeep Kumar Dubey, Supdt. (AR). ORDER ANIL CHOUDHARY, MEMBER (J) 1. The issue in these appeals is whether the appellants have resorted to overvaluation of their goods proposed to be exported to U.S.A. vide Shipping Bill No. 5483931, dated 20-9-2011 for availing drawback, by mis-declaration. 2. The allegation in the show cause notice dated 17-10-2011 is that appellants filed Shi....

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.... of the goods to fetch more drawback. On enquiry, the appellants stated that used Sarees were used in the manufacture of the goods described as "Found Kantha Quilt TW MLT - Throw". 3. Accordingly, it appeared to Revenue that the appellants have resorted to indulging in export of used/old goods in order to claim wrongful drawback. 4. Heard the Parties. 5. From perusal of the show cause not....