ORDER
S.S. Sekhon, Member (T)
1. Export goods allowed to be shipped provisionally have been ordered to be confiscated under Section 113 of the Customs Act, 1962 and a redemption fine of Rs. 3 lakhs and penalty of Rs. 75,000/- has been imposed under Section 114 of the Customs Act, 1962 and drawback claim has been restricted to FOB value of US$ 300 per piece as the values declared in other Shipping Bills by same kind of garments and the material used in this case appeared to be less than the material used in the Shipping bill showing the value as US$ 300 by same supplier to same buyer. Hence this appeal.
2. After hearing and considering the material on record, it is found –
(a) Price has been raised to US$ 11.70 as per Apparel Export Promotion Council letter and for getting the quota. Therefore there is no mens rea to misdeclare the Export value, as per Apparel Export Council recommendation. No market price/value misdeclared to claim excess drawback is brought on record. Therefore liability for confiscation and penalty is set aside, since there is no ground to contest the fixation of drawback at US$ 3 per piece no orders are passed on that part.
(b) Appeal is therefore allowed only as regards liability to fine and penalty. 3. Appeal allowed in above terms.