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TMI Blog2003 (12) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Moheb Ali M., Member (T)]. The order filed against the order of the Commissioner (Appeals) who upheld the order of the lower authority. 2. The facts are that the appellant sought to export two consignments each of 2500 gross of brass nipples for stove No. 3. The value declared was Rs. 3,60,000/- at the rate of Rs. 12 per dozen C F. The drawback rate on the export goods is 22% of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect price for the goods and by doing so the appellants sought to claim more drawback than what would be otherwise admissible to them. The appellants, it was alleged overvalued the goods. The original authority imposed a penalty of Rs. 5,000/- on the appellant in respect of each shipping bill (Rs. 10,000/- in all). He further ordered that the exporters claim for drawback be reduced and drawback sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured by the department. The original authority has also examined the goods while determining the value and found them to be not of any special quality. The price list produced by the appellants before original authority did not reflect the contemporaneous pricelist for the same goods. Further the original authority has observed while rejecting the price lists of M/s. Prabhat Udyog Ltd. and Master ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the lower authority. 5. While upholding the penalties, the ld. Appellate Commissioner observed that over-invoicing of export goods for the purpose of obtaining higher drawback is punishable inasmuch as the material particulars shown in the shipping bill did not tally with the goods in question. We uphold his findings in this regard. 6. A penalty of Rs. 10,000/- was also imposed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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