MEDICAMEN EXPORTS PVT. LTD Vs. CC

JUDGEMENT

(1.) THIS is an appeal filed against the order of the Collector (Appeals), Customs, New Delhi.

(2.) LEARNED Consultant for the appellants submitted that on 25.1.1994, C.H.A. M/s. World Cargo Movers, Delhi submitted shipping bill No. 010454 dated 25.1.1994 to the Customs Authorities at IGI Airport Unit, New Delhi for examination of one consignment containing 167 packages of ayurvedic herbal mineral product named TAB LIV -52 (on every pack of which is clearly written Ayurvedic Proprietary Medicine manufactured by M/s. Himalaya Drug Co., Bangalore for export to Russia, on behalf of M/s. Medicamen Exports. Inadvertently, the ignorant clerk of the CHA inserted in the body of the said shipping bill, DBK Rs. 16621.35, which was actually not admissible as the said ayurvedic drugs were not chargeable to Central Excise duty. On examination the concerned Supdt. of Customs, scored out 'DBK 6 No. 1202(B) 2% on the front page of shipping bill No. 010454 dt 25.1.1994: 'No objection to the export of the drug/cosmetic insofar as Drug Cosmetic Act and Rules are concerned.'

(3.) THE impugned order mentioned that "During the course of examination it was found that on every bottle containing the tablets, it was written that liv -52 a ayurvedic PP medicine. Therefore, the drawback under Sr. No. 1202(b) is not applicable to the goods being exported." "Therefore, for not mentioning LIV -52 tablets as ayurvedic drugs on the shipping bills the party has wilfully concealed the facts and wrongly claimed drawback amounting to Rs. 16621.35 which was otherwise not admissible.