2000 (5) TMI 518

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..... shipping bill for export to Egypt of 69 AM/FM generators and 36 digital IC tester being supplied to Government of that country under a contract. These goods were manufactured on the order of the appellant by M/s. Aplab Industries Limited. The goods were exported under the claim for drawback. 2. The department issued a notice proposing to deny drawback claimed, confiscate the goods and impose a .....

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..... e ordered confiscation of the goods with an option to redeem them on payment of fine and imposed a penalty of Rs 50,000/- on the appellant. Hence this appeal. 3. The eligibility to drawback of the duty paid on the goods is not an issue before the Tribunal and the appeal is limited to confiscation and penalty. As far as these are concerned the Commissioner s order cannot sustain. The Commissioner .....

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