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TMI Blog2016 (12) TMI 1652X X X X Extracts X X X X X X X X Extracts X X X X ..... cription of the product as JADE Green. The DEPB rates for the description to be JADE Green (synthetic dye stuff) and exact chemical formula is different. The appellant have clearly mentioned both the descriptions. In these circumstances, so long as the appellants have specifically mentioned the chemical formula of the product exported by them, it cannot be led that there is any misdeclaration on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills and demanded DEPB credit. The matter travelled upto the Tribunal and Tribunal remanded the matter for fresh decision. The matter was adjudicated again and though the goods were not available for confiscation, redemption fine was imposed in lieu of confiscation. Penalty was also imposed under Section 114 of the Customs Act, 1962. Penalty was also imposed on Managing Director and Sr. Manager. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein the formula of the said Dystuff has been given. The said formula reads as under :- 16, 17 - Dimethoxy Diben-zanthrone . She argued that while the chemical names of the product may be VAT Green and it is a Synthetic Organic Dyestuff, the chemical formula is exactly the same as mentioned in the shipping bill. She argued that there cannot be a misdeclaration in such circumstances. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JADE Green (synthetic dye stuff) and exact chemical formula is different. The appellant have clearly mentioned both the descriptions. In these circumstances, so long as the appellants have specifically mentioned the chemical formula of the product exported by them, it cannot be led that there is any misdeclaration on part of the appellant. 4.1 Moreover it is seen that the goods are not availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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