2016 (12) TMI 1033

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..... on had taken place - confiscation and fine justified. As regards penalty, it is observed that had there been any intention to avail undue benefit, there would not have been clerical errors in the description given in various connected documents. Therefore, there was no intention to avail undue benefit - penalty set aside. Appeal disposed off - decided partly in favor of appellant. - Appeal .....

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..... as under (DEPB) on post export basis. It was noticed by the Departmental Authorities that the description of the goods on the Central Excise invoice Nepal invoice and export invoice enclosed to said Bill of Export were different. A sample of the goods was drawn and forwarded for testing to M/s Textile Testing Laboratory, Ministry of Textile, Varanasi. The test report indicated that the goods conta .....

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..... h the impugned order has ordered the appellant to export the goods under free shipping bill and confiscated the goods and imposed redemption fine of ₹ 2 Lakh. He also imposed penalty of ₹ 20,000/- under Section 113 (i) of the Customs Act, 1962 on the appellant. 2. Aggrieved by the said order passed by the Original Authority the appellant is before this Tribunal. The contention of th .....

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..... availed by them under DEPB Scheme after the adjudication. The goods were exported under free shipping bill without availing any benefit of DEPB Scheme. He has further argued that due to the error in the entering of description of goods in various connected documents, in any case on scrutiny with the authorities DEBT would not have been allowed to them due to such discrepancy and that they had no i .....

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..... have been clerical errors in the description given in various connected documents. Therefore, we are satisfied that there was no intention to avail undue benefit. Therefore, we set aside the original order to the extent of imposition of penalty on the appellant. The impugned order stands modified to the above extent and the appeal is allowed partially. (Dictated and pronounced in the open Cour .....

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