ORDER
C. Satapathy, Member (T)
1. Heard both sides. Perusal of the case records show that the appellants got their shipping documents processed with the date 28-12-1998 and also got it signed by the Customs authorities, whereas the goods appear to have been exported on 6-1-99. The apparent reason for this seems to be to meet quota deadline of 31-12-1998. The impugned order unfortunately does not bring out the role of the Customs officials who have signed the documents with the date 28-12-1998. While there is a case for penalizing the persons involved in the manipulation of the date, so as long as the export has ultimately taken place, I am of the view that the draw back cannot be denied. As such, the impugned order is set aside and the matter remanded to the jurisdictional Commissioner to decide the matter afresh after affording a reasonable opportunity to the appellants of being head and to produce evidence to the effect that the very same consignment has actually been exported on 6-1-99, the appeal is allowed by way of remand.
