2002 (1) TMI 806

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..... [Order]. - Appeal has been taken up for consideration with consent of both sides, after waiving deposit. 2. The present appeal has been filed by the appellant against the decision of the Commissioner of Customs, Mumbai, whereunder he felt that there was a misdeclaration of export in respect of knitted jackets and pyjamas valued at US $ 36,000/- and US $ 18,000/- respectively and the draw .....

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..... e misdeclaration for the purpose of claiming drawback whenever goods are procured from outside. 4. I have considered the submissions made by the learned Counsel. I am of the view that when a person is exporting goods, he is obliged to give true particulars to the Customs authorities as to the value of the goods and marginal error may be pointed out by the authorities but it is found in this .....

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