COLLECTOR OF CUSTOMS Vs. UNITECH EXPORTS LTD.

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue against the order in appeal dated 22 -9 -1994 passed by the Commissioner of Customs (Appeals), Bombay.

(2.) THE respondents have filed a shipping bill dated 11 -11 -1992 describing the goods as galvanised screw weighing 2,22,750 kgs. On examination of the goods there was a shortage of 1125 kgs. The respondents' as per the letter dated 26 -11 -1992 have stated that net weight of the above goods has -been erroneously shown as 2,22,750 kgs instead/of 2,21,625 kgs. by oversight. The Additional Collector after taking into consideration of the marginal difference and explanation of the party, he allowed the amendment in shipping bill. According to department he should have imposed a nominal amount of penalty. Accordingly, appeal was filed before the Commissioner'(Appeals), Bombay. The Commissioner (Appeals) while dismissing the appeal filed by the department observed that to be an offence it should be celebrate with an intention to evade the duty and defraud Government Revenue. The Commissioner has not substantiated the charge that the offence has been committed whereas the respondents has given that the difference in quantity was evenness than 1% and that there is no mala fide intention.

(3.) ARGUING for the Revenue, Shri Arunachalam, ld. JDR submitted that the export was under DEEC scheme where exporter gets duty free licence against this export. Therefore, the shortage at the time of shipment is an important action. Any mis -declaration on this count is liable for action under Sections 113 and 114 of Customs Act, 1962.