2019 (10) TMI 1055

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..... ctual weighment the goods were found to be 30.740 MT, thus there was a difference of 2.738 MT - Confiscation - penalty - HELD THAT:- Appreciating the fact that such consignments were being exported in fulfilment of the export obligation, and the weight declared by the appellant was found to be slightly on the higher side and there being no difference in the earlier consignments and appreciating th .....

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..... t of goods as 33.478 MT. However, on actual weighment the goods were found to be 30.740 MT, thus there was a difference of 2.738 MT. 2. In the above background, proceedings were initiated against them for alleging misdeclaration and consequently for confiscation of the goods and imposition of penalty. The same resulted in the passing of the order by the original authority for confi .....

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..... basis of weight, thus leading to small discrepancy. In any case, he submits that the total difference in the consignment was to the extent of 10%, which being in the tolerance limit, should have been allowed by the lower authorities. As such, he prays for setting aside the impugned order. 5. Counter to the argument, Learned AR for the Revenue draws my attention to the finding of th .....

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