Law: Customs Act, 1969

Section: 26,32,13(1)(c),156(1)

Law: Customs Rules, 2001

Section: 459

Customs Act (IV of 1969)----Ss. 13(1)(c), 26, 32, 156(1)(14), 194-A & 223--Customs Rules, 2001, R.459--S.R.O. No.212(I)/2009 dated 5-3-2009, Sched. VII-- Duty drawback claim--Mis-declaration--Imposition of penalty-- Exporter, who exported consignments, filed duty drawback claim under Notification S.R.O. No.212(1)/2009 dated 5th March, 2009--On scrutiny, it was found that net weight of the exported goods (gloves made of PVC with Knit wrest), came to 5 to 6 grams/pair, which was quite irrational being not in conformity with the normal routine practice--Show-cause notice was issued to the exporter as to why your duty drawback claim should not be rejected being inadmissible-- Adjudicating Authority did not agree with the reply of the exporter, on the ground that value of goods and the duty drawback rebate amount, filed or claimed against the Goods Declaration, differed abnormally-- Adjudicating Authority in view of undue rebates claimed on the basis of alleged untrue facts and declaration, penalty was imposed on the exporter under clause 14 of S. 156(1) of Customs Act, 1969--Appeal filed by the exporter against order of Adjudicating Authority having been dismissed by Appellate Authority below, the exporter had filed appeal before Appellate Tribunal--Contention of the exporter was that value of exported goods and admissibility of duty drawback was on "per pair" basis and not 'weight basis' and that whole exercise of creation of impugned order, was flawed and not based on legal footings-- Exporter had produced documentary evidence in support of his contentions--Validity--Federal Board of Revenue vide letter dated 29-3-2013, categorically explained that the duty drawback rates notified in S.R.O. No.212(I)!2009 dated 5-3-2009, were on "per pair" basis without any size, weight and grammage--Both forums below travelled beyond the allegations levelled in show-cause notice, which being unacceptable in the eye of law, was not warranted--Representative of the department also did not deny that exporter had obtained raw material from the local market--Allegation levelled in the show-cause notice against the exporter lacked appropriate basis and were not maintainable--Both…

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