TMI Blog2004 (10) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 16-10-1996 of Ministry of Textiles. The appellants are exporters and they had filed a shipping bill for duty drawback for export of 4218 pieces of Woven Ladies Blouses 100% Polyester (readymade garments) exported to USA. The shipping bill was filed and appraised under EDI system, as per the documents and declarations furnished by the exporter/CHA. Out of the several cartons, the system selected for open examination 5 nos. of cartons. On open examination, it was seen from these 5 cartons that they contained 222 pieces of the item exported viz. ladies blouse as per the packing list. However, the labels on the blouses stated that the same was made from 97% cotton/3% Lyera fabrics and not polyester, as declared. However, the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty. 2. We have heard both the sides in the matter. 3. The learned Counsel s submission is that the Apparel Export Promotion Council also made enquiries on this aspect of the matter and did not find any violation in terms of their order dated 29-5-2000. They have been put to mere warning as they found violation to be condonable. They have held that the exports have been properly made. He produced a copy of the order passed by the Joint Director (Vigilance), Member Secretary, Enforcement Committee, Apparel Export Promotion Council. He also submitted that the department has also accepted the exports and has granted them the duty drawback. It is his submission that unless the goods are confiscated by issue of a show cause notice, the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en held by the Tribunal in the case of Fitwell Exports Pvt. Ltd., that DGFT should also take appropriate action under the proper enactment as they are the licensing authorities under the Notification. DGFT being the Licencing Authority, it was but proper, the Commissioner should have referred the matter to them. In the case of Stonemann Marble, the Tribunal has held that unless the goods are confiscated under Section 113, the penalty cannot be imposed. In the present case, the Apparel Export Promotion Council has dropped the proceedings, by accepting the explanation and finding the violation to be a mere irregularity, which is condonable by a warning. They have held the exports under Category 641 to be proper. The test results produced by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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