COMMISSIONER OF CUSTOMS (EXPORTS), JNCH Vs. ABB LTD

JUDGEMENT

(1.) Heard learned counsel for the appellant.

(2.) The tribunal has held that there is no dispute that the respondent's declaration as regards the number of batteries and FOB value are correct. The dispute was only in relation to the quantity of the drawback claim of the exports. The tribunal has held that the wrong entry about the product is made by the computer operator by mistake. It is a human error. It is purely a finding of fact. No question of law arises in this appeal. Hence, rejected.