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4. Thereafter the revenue doubted the correctness of the declaration made by the appellant and started investigation. On scrutiny of the export related documents, it was found that the declared net weight of the total consignment was 8643 kilos and as such the average weight of 1 ball pen was found to be 1.26 gm. On the basis of the above suspicion, further investigation were conducted. As a result of which statement of various persons were recorded. It was found that the exporter had obtained export/import code in the month of August 1999 and though the export firm was floated by one Shri Ali Raza Lasanwala but the actual person who had financed the export was Shri Sadiq Hussain Yusuf Ali Pattawalla. As a result of investigation the premises of the said export firm as also of Shri Pattawalla's freight forwarding firm M/s.Khizer Services were put to search but no incriminating documents were recovered. However documents relating to the purchase of ball pens from different sellers were recovered and taken into possession.