COMMISSIONER OF CUS , AMRITSAR Vs. GURDIP SINGH

JUDGEMENT

(1.) The Revenue has preferred this appeal under Section 130 of the Customs Act, 1962 (in short, the Act') against the order dated 27-9-2006, Annexure A-3 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi.

(2.) A Show Cause Notice was issued to the assessee alleging that it mis-declared items of export to avail higher export incentives in the shape of Duty Entitlement Pass Book. The item exported was "Crank Shafts for high speed compressor" but the same was declared as "Timing Shafts for Mercedes Truck".

(3.) The adjudicating authority after giving due opportunity to the assessee held that the assessee attempted to evade the duty and goods imported against the documents issued in lieu of export, were held liable to confiscation and duty which had been exempted was ordered to be recovered with interest. Penalty was also imposed on the exporter. Apart from penalty on the firm, personal penalty on partners was also imposed.