No penalty u/s 114 &114AA as mere procedural lapse was not penal offence in excess customs duty drawback claim

Janani International Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

Conclusion: Penalties imposed on appellant and its Managing Director for allegedly availing excess duty drawback by understating freight charges in export shipping bills was set aside as appellant had not made any mis-declaration in the shipping bills filed by them, they had not rendered the export goods liable for confiscation.

Held: Appellant firm exported 100% cotton grey made-ups to UK, Sri Lanka etc. on CIF basis under drawback Shipping Bills during the period 2

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