GOVERDHAN CREATION Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) EXPORT goods allowed to be shipped provisionally have been ordered to be confiscated under Section 113 of the Customs Act, 1962 and a redemption fine of Rs. 3 lakhs and penalty of Rs. 75,000/ - has been imposed under Section 114 of the Customs Act, 1962 and drawback claim has been restricted to FOB value of US 300 per piece as the values declared in other Shipping Bills by same kind of garments and the material used in this case appeared to be less than the material used in the Shipping bill showing the value as US 300 by same supplier to same buyer. Hence this appeal.

(2.) AFTER hearing and considering the material on record, it is found -