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TMI Blog2012 (11) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... en the applicant gave certificate in respect of the goods export. The exports were made on the basis of certificate given by the applicant, and the exporters were entitled for the export benefit of approximately Rs. 4 Crores (Rupees four crores only). Therefore, prima facie it is not a case for total waiver - taking into consideration the facts and circumstances of the case and the financial hards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted 37 containers declaring the goods as printing ink. As per the Revenue the present applicant certified that the goods were stuffed in his presence and the container was also sealed in his presence that the goods were exported and thereafter exporter claimed that export benefit of approximately Rs.4 Crores (Rupees four crores only). During investigation it has come on record that the containers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or submission of the customs authorities. In view of the evidence on record the adjudicating authority held that DEPB benefit is not available to the exporter and imposed penalties. The contention of applicant is that he is retired from the service and only he is receiving provisional pension and has to look after unmarried daughters. Therefore he is unable to deposit the penalty. On merits the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in question were stuffed in his presence. The evidence on record to show that containers were not at the given place at the time when the applicant gave certificate in respect of the goods export. The exports were made on the basis of certificate given by the applicant, and the exporters were entitled for the export benefit of approximately Rs. 4 Crores (Rupees four crores only). Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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