Duty drawback based on mis-declaration of goods rejected

S.K. Jindal (Director) Vs Commissioner of Customs (CESTAT Delhi) Held that deliberate concealment relating to mis-declaration of the goods and overvaluing with the intention to avail higher duty drawback is untenable Facts- On the basis of intelligence, two shipments of appellant were detained and examined. The quantities of goods were found to tally with that mentioned in respective invoices and packing lists. However, from the visual examination, the leather jackets were clearly visible to be old and used and as such found to not to match with the declared description of the goods. According...