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Issues Involved: Imposition of penalty under Section 114 of the Customs Act, 1962 on two companies for weight discrepancy in export consignment.
Summary: The case involved appeals against the Collector of Customs' order imposing penalties on two companies for a weight discrepancy in an export consignment. M/s. Badri Prasad & Sons Pvt. Ltd. had filed a shipping bill for export of hosiery fabrics, but the weight was later amended by the carrier. The Collector imposed penalties based on misdeclaration of weight to obtain an import license. The appeals were heard, and it was found that the goods were not prohibited for export, nor were they dutiable or subject to drawback claims. As such, the confiscation of goods and imposition of penalties were deemed unjustifiable. The penalty imposed on M/s. Om Tour & Travel Pvt. Ltd. was set aside as well, as it was based on the weight discrepancy in the shipping bill. In conclusion, both appeals were allowed, and the Collector's order imposing penalties was set aside for both companies involved in the export consignment.
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