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TMI Blog2020 (3) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 08 April, 2011, all the more confirms the earlier misdeclaration in the relevant documents at the time of actual export. The findings of facts by the learned Tribunal based on the aforesaid material are binding on us and cannot be said to be perverse in any manner and therefore, we do not find any error in the order passed by the learned Tribunal. Appeal dismissed. - C.M.A.No.780 of 2020 And C.M.P.No.4897 of 2020 - - - Dated:- 3-3-2020 - Dr. Justice Vineet Kothari And Mr. Justice R. Suresh Kumar For the Appellant : Mr.Hari Radhakrishnan For the Respondent : Mr.R.Swarnavel Government Advocate (Taxes) JUDGMENT DR.VINEET KOTHARI, J. The Assessee M/s.VAS Noorullah Company has filed this Appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i). These are reproduced below: (i) any goods entered for exportation which do not correspond in respect of value or in any material particular with the entry made under this Act or in the case of baggage with the declaration made under Section 77; (ii) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75; In this case, as per the usual practice, the exports were not held up but were allowed after taking an undertaking from the appellant. After the testing, it was found that the nature of the goods exported did not match with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that on the basis of the Report of CLRI dated 27.07.2009 referred to the internal page 2 of the Order in Original No.768/2009 - EXP.(ACC) dated 09.09.2009 passed by the Commissioner of Customs (Airport), the said authority found that the export by the Assessee does not satisfy the declaration of Nubuck Leather, in the absence of 'Snuffing to produce Valvety Nap' finished leather as per that Report and the said adjudicating authority imposed the export duty under Section 113(i) and (ii) of the Customs Act, 1962 and redemption fine of ₹ 10,000/- and it has also imposed the personal penalty of ₹ 5000/- under Section 114(ii) and export duty of ₹ 1,56,457/- on the said export consignment. 3.The learned counsel urge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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