2000 (10) TMI 350

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..... er : Gowri Shankar, Member (T)]. The respondent to this appeal filed AR4A declarations in 1990 for clearance of floor tiles and adhesive solution without payment of duty. The AR4A applications in each case indicated that the goods were to be supplied to M/s. Korea Tocoma Marine Industries, Vizag Camp, Hindustan Shipyard Ltd. Ware House, Vizagapatnam. The AR4A forms indicated that the goods w .....

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..... e case and that there was no mis-declaration. He therefore dropped the demand on this count. Hence this appeal by the department. 2. We agree with the ground in the appeal that the assessee had misdeclared that the goods were to be exported and that there being such deemed export, the claim is misleading. There is no provision whatsoever in the Central Excise law for exempting from duty on goods .....

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..... was issued in 1994. 4. From these facts, it is clear that not only did the respondent mislead department, but the department has also complaisantly allowed itself to be misled and took no action for three years when it could easily have either prevented the goods being removed by its officers refusing to sign the AR 4A declarations or alternatively once this was done, issue notice within six mo .....

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