2015 (3) TMI 244

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..... ainst 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, samples were drawn for testing for one item and the goods were found to be made .....

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..... 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 test memo is for one sample per memo. The description of goods in the test memo also re .....

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..... dicating 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 the second item. 7. The adjudicating authority has given no factual or legal justifi .....

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