2013 (2) TMI 172

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..... t the applicant wrongly described the goods as Roller For Auto Brake Shoe' whereas in fact the goods were ‘Slack Adjuster Assembly Held that:- Shipping Bill the applicant declared the goods as Roller For Auto Brake Shoe (Slack Adjuster Assembly). In respect of the earlier export, the matter was examined by the Customs authorities and it was decided that the applicant are entitled for DEPB benefit .....

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..... and availed DEPB benefit on the said product. The case of the Revenue is that the applicant wrongly described the goods as Roller For Auto Brake Shoe' whereas in fact the goods were 'Slack Adjuster Assembly'. Slack Adjuster Assembly is not entitled for DEPB benefit. Hence by misdeclaring the goods as Roller For Auto Brake Shoe, the applicant availed undue DEPB benefit. 4. The contention of the a .....

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..... e not liable to penalty. 6. Revenue relied upon the findings of the lower authority to submit that as the applicant were clearing the goods to DTA market as Slack Adjuster Assembly and therefore the applicant has misdeclared the goods in the Shipping bill as Roller for Auto Brake Shoe" just to avail undue DEPB benefit. Hence the demand is rightly made. It is also submitted that the DEPB script is .....

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