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Issues: Alleged mis-declaration of value of goods under DEPB Scheme leading to confiscation, disallowance of DEPB credit, and imposition of penalty.
In this case, the appellants were engaged in exporting goods under the DEPB Scheme. Customs authorities detained a consignment of Analog Watches, suspecting overvaluation. The authorities conducted examinations and market inquiries, revealing discrepancies in the declared value compared to the market value. Subsequently, the department accused the exporters of mis-declaration with the intent to claim undue benefits under the DEPB Scheme and seized the goods. Despite multiple opportunities, the appellants did not respond to the show-cause notice or attend hearings. The adjudicating authority passed an ex parte order confiscating the goods, disallowing DEPB credit, and imposing a penalty. Upon review, the appellate tribunal found that the impugned order was not in violation of natural justice principles. The appellants' main contention was that the order did not appreciate the facts and evidence properly. However, the tribunal noted that the order was based on a correct understanding of the evidence. The appellants' request for leniency and failure to contest the show-cause notice indicated an acceptance of the allegations. The tribunal also highlighted that the appellants failed to provide evidence to support their claim of not availing any DEPB credit. Consequently, the tribunal upheld the confiscation and penalty imposed by the adjudicating authority, concluding that the appellants overvalued the goods to claim undue DEPB credit. The appeal was dismissed, affirming the initial order.
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