RAMESH HEGDE Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THESE appeals arises from Order -in -Original Nos. 8/99 and 9/99. The findings recorded by the Commissioner in Order -in -Original No. 8/99 in Paras 9 to 13 is reproduced : -

(2.) THE findings recorded in Order -in -Original No. 9/99 in Paras 11 to 15 is also recorded herein below : -

(3.) AS the main issue in both the appeals is common they are taken up together for disposal as per law. The only question that is required to be considered in both the appeals is as to whether the appellants had over -invoiced the FOB value to avail the excess duty draw back. As noted from the impugned orders, both the appellants have admitted the value of the shirt to be only Rs. 50/ - per piece.