2016 (12) TMI 887

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... export of the goods. Impliedly the goods were allowed to be exported by the proper officer after having complied with the terms of the impugned order. The actual date of receipt of the impugned order by the appellant, relevant only for determining the maintainability of the appeal, is not germane to the present proceedings. Had the goods not been in the custody of the customs authorities, the appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 008 which re-determined DEPB credit from ₹ 3,13,972.87 to ₹ 2,52,209.89 in six shipping bills with goods declared as dyed fabrics made from 100% polyester filament yarn with embroidery. On examination, it was found that the goods were in reality embroidered sarees which were hemmed and ready for use. Accordingly, the DEPB rates were reduced. 2. The appellant had originally challenge .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of the total value of ₹ 38 lakhs, is not excessive or harsh. 4. It would appear that the goods were not available for confiscation at the time of availability of the impugned order. The appellant had already remitted the redemption fine and penalties before export of the goods. Impliedly the goods were allowed to be exported by the proper officer after having complied with the terms o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X