2013 (10) TMI 1255

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..... of the party submits that they have filed three stay application for waving of the penalty of Shri Ganesh Kumar Rana, Smt. Sita Devi Ranal and Smt. Revu Rana. In this case they submit that appellant M/s Poornima Handicrafts have misdeclared export of old and used clothes. But on examination, it was found that these were found to be 100% Cotton Printed Plain Woven Vintage-Throw. Misdeclaration has .....

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..... at High Court on the issue are not relevant as these refer to partners and not directors. There was vide difference of 47.5 kg out of total decleared quantity of 150 kg clearly indicating their was clear intent to avail higher drawback. 4. Considering overall facts of the case and gravity of availing higher drawback claim, I find that this is a fit case there is no leniency is required to be show .....

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