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4.The learned Additional Central Government Standing Counsel appearing for the respondent submitted that the complainant received information from the Trichy Commissionerate on 18.07.2003 that one exporter https://www.mhc.tn.gov.in/judis under the name of M/s.C.S.Textiles Importer-Exporter Code (IEC) No.3201010928 had exported 300 cartons of 100% cotton knitted Men's T-Shirts through Inland Container Depot (ICD) Coimbatore to M/s.Mavet Private Limited, Singapore under three drawback shipping bill Nos.198, 199 and 200, all dated 15.07.2003 by wrong declaration over invoicing with an intention to avail more drawback benefits and that the goods have been stuffed into a 20 feet container. When the container was likely to leave Cochin Port, it was detained, examined and found that the goods were valued Free On Board (FOB) for 5.95 Euro equivalent Indian Rs.319.51/- per T-shirts. On 30.07.2003, the container were opened and examined in detail by the officers of the Special Investigation Branch, Customs House, Cochin in presence of independent witnesses. T-shirts found were actually ordinary vests (in common parlance called as Banian) normally worn underneath the shirt. Four samples were drawn in respect of each of the shipping bills and thereafter, the samples were sent to M/s.South Indian Textile Research Association, Coimbatore for testing and analysing, who in their report, dated 08.08.2003 furnished the cost of manufacturing the test garment may be around Rs.30/-