AMI INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS (EXPORT)

JUDGEMENT

(1.) THIS appeal has been filed by M/s Ami International, Mumbai (the appellants herein) against the Order -in -Original dated 28.03.2008 passed by the Commissioner of Customs (Export), JNCH, Nhava Sheva. The Commissioner, vide the impugned Order, absolutely confiscated the goods covered by the Shipping Bill No. 5541873 dated 27.8.2007 under Section 113(d) of the Customs Act, 1962 and imposed a penalty of Rs. 5,00,000/ - on them under Section 114(i) ibid.

(2.) THE brief facts of the case are that the appellants through their CHA presented Shipping Bill No. 5541873 dated 27.8.2007 for exportation of a consignment alongwith the invoice No. 01/07 -08 showing value of Rs. 44,94,478.58 (FOB) and claiming DEPB benefit of Rs. 3,14,613.50 under S. No. 457 of Group No. 62, declaring that the consignment consists of 626 cartons of Printed Books for educational reference. The consignment was showing Ministry of Education, P.O. Box No. 1367, Addis Ababa, Ethiopia, as the consignee.

(3.) HEARD both the sides and perused the records.