9911796707
TMI Blog2007 (11) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... he extent that the order-in-original was modified as regards confiscation and denial of DEPB benefit ordered by the adjudicating authority. 2. The adjudicating authority had ordered confiscation of export goods mentioned at serial no. 8 of the shipping bill no. 8081 dated 04.05.2006 valued at Rs. 9,62,364/- with an option to redeem for a fine of Rs. 40,000/-.DEPB benefit of Rs. 67,365/- taken on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Research and Development Centre for Bicycle and Sewing Machines, Government of Punjab Project. The learned authorised representative also pointed out from Concise Chemical and Technical Dictionary, Third Enlarged Edition (1974), edited by H. Bennett, the meaning of word "Steel Alloy", as per which it means, "Steel other than carbon steel in which manganese and silicon do not exceed 1.65 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive sample of all the 4 items. It was also submitted that the validity of the report was not challenged by the respondent. 4. The learned counsel appearing for the respondent submitted that, so far as the test of the sample is concerned, it was confined only to one of the 4 articles covered under serial no. 8 of the shipping bill, namely, "footrest", and as regards the DEPB benefit, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue FOB of the articles enumerated in the said items was shown in the shipping bill as Rs. 9,62,364/-. Four articles, namely, Hitch Hook, Foot Rest Assembly, Trailor Hub and Hitch Holder were described as allow steel forging (machined). Admittedly, sample was taken only of footrest assembly. Obviously, therefore, the test report, even if acceptable for footrest assembly, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other items, without anything more in the evidence. The respondent at no point of time admitted that the description in respect of other items was incorrect. In any event, the Appellate Commissioner has taken a reasonable view on the basis of the material on record and even if a different view may be possible, that by itself will be no ground for up-setting a view, which is reasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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