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TMI Blog2015 (12) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... n that appellant acted deliberately cannot be ruled out for the reason that an exporter who has not remitted higher amount of foreign exchange to this country does not expect higher quantity of goods with higher value. Accordingly, confiscation of the goods was justified. Since the goods were under drawback claim, imposition of redemption fine is also warranted under law. But learned Commissioner did not record his finding on redemption fine. Therefore it is desirable to work out the same in the interest of justice. - Matter remnanded back - Decided in favour of Revenue. - Appeal No. C/161/2010 (SM) & Appeal No. C/173/2010 (SM) - Final Order No. 50789-50790/2015 - Dated:- 20-3-2015 - Shri D.N. Panda, Judicial Member For the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant pleaded in the course of appeal hearing before Tribunal that there was no deliberate misdelcaration made. Therefore no mis-construction is possible to hold since appellant had not misdeclared the quantity as well as export value of goods nor the appellant contravened the law. The invoice and packing list were revised, when the mistake came to its notice. On such premise, appellants prayer was that drawback being allowed on the basis of Shipping Bill but not on invoice value, the appellant having declared proper value in the Shipping Bills, it is neither liable to redemption fine nor penalty. Therefore, learned Commissioner did not impose any redemption fine. But levy of penalty of ₹ 9,20,652/- by him under section 114 of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orward to file revised invoice and packing list declaring lower quantity meant for export in terms of both the Shipping Bills. Misdelcaration of the quantity gave raise to mis-declaration of the value of the export. 7. No doubt, export is not liable to duty but misdeclration of the higher value to claim higher drawback is breach of law. Misdeclaration of the higher value is one of the modality of hawala transactions. Hon ble Supreme Court in the case of Om Prakash Bhatia Vs. Commissioner of Customs, Delhi - 2003 (155) ELT 423 (SC) in para 18 of the judgment has viewed that in cases where export value is not correctly stated but there is international over-invoicing for some other purpose, that is to say not mentioning true sale considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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