JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records connected with Order No.58/2013-Cus dated 13.02.2013, passed by the respondent herein and to quash the same insofar as it confirms the penalty imposed under Section 114(iii) of the Customs Act on the petitioner herein.)

1. With the consent of both parties, the present Writ Petition is taken up and heard through Video Conferencing on 21.09.2020.

2. The brief facts of the case are as follows:-

(i) The petitioner had filed six Shipping Bills dated 02.09.2011 under Drawback Schemes for the export of 28420.20 kgs of 'tissue paper in sheet form' under Drawback Serial No.40030010 and claimed 7.2% of drawback to the tune of Rs.1,27,891/-. The classification in Serial No.40030010 is for 'tissue paper in roll form', whereas classification for 'tissue paper in sheet form' is under Serial No.48030099, for which, the drawback is at the rate of 1%. Thus, instead of claiming the drawback at 1% which works out to Rs.44,689/-, the petitioner claimed drawback of Rs.1,27,891/-. The misclassification was noticed by the Customs and further investigated by th