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TMI Blog2003 (9) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : Jeet Ram Kait, Member (T) (Oral)]. This appeal is directed against the order-in-original No. 137/2002, dated 24-7-2002 by which the Commissioner has confirmed the demand of Rs. 18,56,194/-, considering the facts that the Industrial gaskets are not eligible for all industry rate of duty drawback under sub-serial Number 84.62 of the Drawback Schedule and accordingly appropriated an amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices to show that they have imported only Ring joint gaskets as per ANSI B16.20 Std. He further submitted that the draw back was erroneously granted to them and the moment it was pointed out, they paid the duty amount of Rs. 18,56,194/- immediately even before the issue of show cause notice. He further submitted that the goods can be confiscated under Section 113(i) and (ii) if any goods are enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redemption fine can be imposed nor any penalty is liable to be imposed on them. 3. Heard ld. DR Shri A. Jayachandran who files a written note received from the Dy. Commissioner of Customs Review Cell, Chennai vide their letter F. No. M/337/02-Review Cell (Sea), dated 24-7-2003 in which they have relied on the judgments rendered by the CEGAT in the case of M/s. Mangala Textiles v. CC, Rajkot rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld. Counsel and we do not find this is a case of misdeclaration and the goods with the description are mentioned in the invoice and shipping bills. We, therefore, set aside that part of the order in which the goods have been confiscated and redemption fine has been imposed. Similarly as the goods are not liable for confiscation, no penalty can be imposed under Section 114(iii) of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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