2008 (3) TMI 147

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..... rder & made report on the dates appearing in the Shipping Bill & only after examining goods - Moreover, it is on record that sale proceeds against the exports were received – drawback claim not rejectable – confiscation not justified - C/113, 161, 166, 167, 213 & others - 271-292/2008 - Dated:- 26-3-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Appeal Nos. C/113, 161, .....

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..... n 51 of the Act. However no goods were exported against these Shipping Bills as the Port Trust records showed entry of these goods in the port after 31.12.98. Therefore exports as per the Shipping Bill(s) did not take place. Accordingly he rejected the drawback claims against these Shipping Bills and penalized the exporters and clearing agents for rendering the export goods liable for confiscation .....

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..... ion 51 of the Act on or before 31.12.98. Goods were loaded on the vessel on the said date. The concerned officers who examined the goods and issued let export order confirmed in cross examination that they had made the report/order on the dates appearing in the Shipping Bill(s). We cannot support a finding contrary to the official records of the Department. It is not established that the officers .....

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