2004 (12) TMI 167

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....the basis that the consignment tallied with the particulars mentioned in the export documents. However, when the consignment was examined at the I.C.D. at Sabarmati big difference in quantity of goods was found. The position is indicated below :-     Gross Weight Kgs. Net Weight Kgs. No. of Pieces Method of Packing 1. Goods according to declaration 15489 15232 10880 1360 cartons with each carton consisting 8 pieces. 2. Goods found on examination 8460   5440 680 cartons with each carton consisting 8 pieces. Exports were under advance license scheme and the appellant was entitled to duty free receipt of inputs. 2. In view of the big variation in quantity, the Customs a....

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....lants an opportunity to explain their case. Pursuant to that order Commissioner passed his order in original No. 27/Commr/2001, dated 30-3-2001. The present appeals are directed against that order. 5. As already noted, the discrepancy is both with regard to numbers and weight. There is also the allegation (based on expert certificate) that the stock pots are not made of AISI 304 steel. 6. The explanation of the appellants with regard to number of pieces is that it has resulted from difference in method of counting, i.e. utensils as well as their lids being counted separately or as one utensil. The explanation with regard to difference in weight is that it is the result of communication error between factory staff and commercial office....

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.... 9. As already noted in para 6, the short shipment indicated in private records remains fully established in regard to consignment under S/B No. 241 dated 11-10-95 by the difference noticed on examination of the goods. In such a case, the authorities cannot be faulted for confirming short exports in regard to the previous consignments also based on the position revealed by private internal documents. The appellants would appear to have been adopting the same modus operandi in the case of all these export consignments. The charge in respect of other consignments also has to be accepted as established. Therefore, proceedings are well founded in respect of previous exports also. 10. On the quantum of redemption fine of Rs. 37 lakhs the con....