2001 (11) TMI 963

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..... sentation for, the appellants in spite of notice. The respondent is represented by ld. SDR Ms. Krishna A. Mishra. 2. I have heard the DR and examined the grounds of the appeal vis-a-vis the findings in the impugned order. It appears from the record that the appellants were engaged in export of goods under the DEPB Scheme. The Customs authorities detained a consignment consisting to two packages .....

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..... Statements of the Proprietor of the appellant-concern and the proprietor of the CHA were recorded. Statements of certain dealers dealing in similar goods in the local market were also taken. On the basis of the results of the investigation, the department framed against the exporter a case of fraudulent of mis-declaration of value of the goods with intent to claim undue credit of duty under the DE .....

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..... of this appeal. I find that the appellants have no grievance that the impugned order was passed in violation of principles of natural justice. Their only grievance is that the order was passed without appreciating the facts, circumstances and evidence placed on record. On a close scrutiny of the impugned order, I find that the order has been passed on the basis of a seemingly correct appreciation .....

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