9911796707
TMI Blog2015 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... (poly/cotton blended)". The test memo is for one sample per memo. The description of goods in the test memo also refers to Unstitched suit pieces which indicates what was sent for testing was only the second item because the first item relates to "Unstitched suit pieces with embroidery. The test memo does not refer to the word "Embroidery' at all. Therefore the fact that the test reports indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) JUDGEMENT Per: P S Pruthi: The appellants are in appeal against the impugned order of Commissioner (Appeals) upholding the order of the adjudicating authority wherein the DEPB admissible on the goods exported has been confiscated with option to pay redemption fine and penalty has been imposed. 2. The facts are that out of 4 items contained in 63 bales sought to be exported, samp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot justified when goods were found mis-declared in only one case out of the four items. 5. Ld. A.R. reiterates the findings of the Ld. Commissioner. 6. From the documents i.e. the invoices, I find that four items were sought to be exported. The first item is unstitched suit pieces Poly/Cotton Blended with embroidery and the second item is Unstitched pieces (poly/cotton blended) . The tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectively . The words, which could be reflect uncertainty. It appears that the adjudicating authority himself was not sure whether the testing was for 2 items out of 4 items mentioned in the invoice or for two pieces of the same item. Therefore, the benefit has to go to the appellants and I hold that only the second item was found to be mis-declared and the DEPB amount is to be amended only for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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