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TMI Blog2005 (6) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.N. Viswanath, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. These three appeals are filed against the Order (Original) No. 03/2003, dated 15-3-2003, passed by the Commissioner of Customs, Visakhapatnam. 2. The brief facts of the case is as follows :- M/s. Panax Cashew, Bhubaneswar exported the consignment of 700 cartons of W240 Indian Cashew nuts kernels, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 118(i) of the Customs Act, 1962, for having been mis-declared in description and value of the goods i.e. by way of exporting raw cashew as against cashew nut kernel declared. (2) The packing materials viz. tins and cartons containing the above goods should not be confiscated under Section 118 of the Customs Act, 1962; and (3) Penalty under Section 114(i) should not be imposed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, M/s. Chakiat Agencies and Shri Suresh Kumar, learned Advocate appeared for the appellants, M/s. Panax Cashews Anr. and Shri R. N. Viswanath, learned SDR appeared on behalf of the Revenue. 4. We have heard the parties. We find that when the goods were exported from India vide Shipping Bill dated 20-10-2000, from the records it appears that the examination of the Cargo allowed for export has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enquiry is done, it would be very difficult to establish mis-declaration by the Exporters and the CHA. On the basis of the available information, we cannot give a categorical finding of mis-declaration by the exporter and CHA especially when the Customs at Visakhapatnam have examined the goods did not find any mis-declaration. Therefore, we are inclined to give a benefit of doubt to the Exporters/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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