2015 (3) TMI 511

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... een committed by the Commissioner (Appeals) holding that the appellant has claimed undue export incentives. In fact, the appellant is a CHA only and he has no concern with the export incentives given by the department but the same was given to the exporter only. In these circumstances, the impugned order deserves no merits. Accordingly, I set aside the impugned order and remand the matter back to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssic Enterprises. On detailed investigation, it was found that the description/composition of the actual goods under export were misdeclared to avail excess export incentives. The allegation of claiming excess export incentives was proved only after the test of the impugned goods conducted by the Customs. Therefore, it was alleged that the appellant was having knowledge of mis-declaration of the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ore, with the consent of both the sides I take up the appeal as well as stay application together for final disposal. 4. Heard both the sides and perused the records. 5. While considering the stay application, there is a factual error has been committed by the Commissioner (Appeals) holding that the appellant has claimed undue export incentives. In fact, the appellant is a CHA only and he ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X