9911796707
TMI Blog2024 (7) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... reparing the invoice, resulting in some mismatch which is not deliberate. Thus, there is no case of any deliberate mis-declaration on the part of the Appellant (exporter) who had filed the Bill of Entry declaring the goods under export as per the invoice and packing list. Accordingly, the allegation of mis-classification mis-declaration on the part of the Appellant is set aside. Since there is no willful mis-classification or mis-declaration on the part of the Appellant, the order for confiscation of the goods and imposition of redemption fine is not sustainable in law. The confiscation of the export goods cannot sustain and it is hereby set aside. Penalty imposed on the Appellant is unwarranted - the impugned order is set aside - Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference to drawback schedule. Total declared value of the consignment was Rs. 36,79,708/- on which the Appellant had claimed Drawback Rs. 1,36,149/- which was in excess of admissible Drawback by the tune of Rs. 73,594/-. 3. Show Cause Notice dated 30.03.2020 (SCN) was issued proposing confiscation of the seized goods and to impose penalty on various persons. The Adjudicating authority vide Order-in-Original dated 17-08-2020 confiscated the 'Handloom woollen Rugs, valued at Rs. 36,79,708/- and imposed redemption fine of Rs. 5,00,000/- in lieu of confiscation. Penalty of Rs. 36,79,708/- each was imposed on the appellant under section 114 (iii) and Section 114AA of the Customs Act,1962 respectively. By the impugned Order, the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mentioned in the invoice/packing list where items were mistyped [handloom viscose carpet mistakenly written under/as 50% wool/50% polyester handwoven rugs], that actually this Handloom viscose carpets construction [checklist Sr. 2, 3 4] should come under DBK Sr. No. 570203 of Man Made fibre with drawback 4%, which is higher than 3.7% of 570201 of 50/50 wool/polyester handwoven rugs. This explicitly shows that there was no loss to the government exchequer because these viscose rugs declared under 57050049 [drawback 1.7%] should come under HS Code 57024230, which has a higher drawback rate of 4%. 5.3 The Appellant has given a cogent explanation vide letter dated 11.10.2019 before the lower authorities that the inadvertent clerical mistake o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packing list. Accordingly, I set aside the allegation of mis-classification mis-declaration on the part of the Appellant. 9. I also find that the appellate authority in the impugned order, has rightly concluded that On going through the OIO appealed against, I find that the said OIO fails to provide any conclusive evidence to establish that the appellant had in fact knowingly or intentionally classified a part of their export consignment with the purpose to avail excess drawback. In fact, at para 5.7 of the impugned OIO while concluding his findings, the adjudicating authority has merely stated that I observe that the exporter had wrongly classified the goods under drawback schedule with an intent to avail higher rate of drawback and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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