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2019 (6) TMI 1532

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..... The proceedings were initiated against the appellant on the ground that it had mis-declared the value as well as description of goods for availing excess drawback amount. Thus, ordered for confiscation of goods covered under the disputed shipping bills in terms of Section 113 (i) ibid is sustainable. However, the appellant itself had sought for amendment of the shipping bills with regard to th .....

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..... e appellant herein had filed the shipping bills dated 02.11.2011, describing the goods as ladies garments. However, during examination of goods, the shed staff found that the appellant has declared the value of subject goods on the higher side. It was also observed that in respect of shipping bill no. 6081789 dated 02.11.2011, the appellant had declared girl s skirt, but on examination it was foun .....

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..... posed penalty of ₹ 4 Lakhs on the appellant under Section 114 (iii) ibid. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. Heard both sides and perused the records. 3. We find that the proceedings were initiated against the appellant on the ground that it had mis-declared the value as well as description of goods for availing ex .....

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