2015 (10) TMI 1908

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..... dvocate For the Respondent : Smt. Ranjana Jha, JCDR ORDER PER: D.N.PANDA There are rivalry arguments by both the sides as to whether the hangers exported along with the garments are entitled to the benefit of draw-back. The object of imports being to export readymade garments but not the hanger the hanger is excludible from the benefit of draw back. We hold so and appellant is liable to return .....

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..... xports is concerned, considering that the appellant has come forward to cooperate for disposal of the proceeding and also deposited the amount conceiving that the hanger is not entitled to draw back claim, that is reduced to Rs. 50,000/-. 2. So far as the penalty on Shri Kunj Bihari Chhipa is concerned, considering that there is an interpretation of law involved there shall be no penalty on him. .....

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