9911796707
TMI Blog2021 (4) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover and Net Foreign Exchange earnings (NEF). 2. The brief facts are that the appellant - M/s Moksh Exim, a manufacturer, filed the free Shipping Bill No. 6959727 dated 17.08.2018 through their Customs Broker, Triways Transportation Pvt. Ltd., for export of "Assorted Utensils - Table Kitchen articles made from non-magnetic stainless steel grade - 201, of relevant thickness" (RITCD- 732393902), as per details given under two Advance Licence Nos. 051040720 dated 6.1.2017 and 0510406510 dated 17.05.2018, involving FOB Rs. 34,86,522/- (USD-50,238.07) and country of destination being Gambia. (Inv. No. Ex 008 dated 17.08.2018). Sr. No. Description of Goods Qty (Kg) Rate/Kg In USD Total USD 1. Assorted utensils - Table, kitchen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d whether the said goods i.e. stainless steel utensils are in the category of Grade -201 or not. Accordingly, 100% examination of the export consignment was conducted in the presence of Shri Nitin Jain (Proprietor of M/s. Moksh Exim), Shri Sandeep Singh (G - Card Holder) and two independent witnesses under Punchnama dated 30.08.2018. On 100% examination, the goods were found as per details given in invoice & packing list. No. of packages and total net weight of the goods examined was found to be consisting of 570 packages collectively weighing 21845 kgs. approximately (net weight) which was almost the same as mentioned in the invoice & packing list. 6. After examination, the test report was sent to the Customs Department. In the report, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting to Rs. 4 lakhs each under Section 114(iii) and 114AA of the Act. 8. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals). The Commissioner (Appeals) recorded the finding that the raw material used is non magnetic steel which was imported by using Advance license with the condition that type specification and grade should confirm both in export and import. As per the test report the grade of the steel utensils was other than '201 grade', thus the condition of advance licence was not satisfied. Thus, evidently the appellant have mis-declared the goods in terms of grade and accordingly order of confiscation was upheld. Further, observed that in the peculiar facts that export goods meet one condition of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted that the 'Export Obligation Discharge Certificate'. 11. It is further urged that the whole exercise done by the Customs Department in the present case was in suspicion under the admitted fact that when the appellant re-exported the goods in October, 2018, the Customs Department neither made physical examination nor referred the goods for testing. Moreover, in view of the discharge of Advance Licence, the allegation by Customs Department for misuse of the imported raw material, no longer stands. Accordingly, learned Counsel prays for allowing the appeal with consequential benefits. 12. Learned Authorised Representative for the respondent/Department relies on the impugned order. 13. Having considered the rival contentions, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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