Customs, Excise and Gold Tribunal - Mumbai
Sunheri International vs Commissioner Of Cus. (G) on 23 January, 2001
Equivalent citations: 2001(129)ELT480(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. In the order impugned in this appeal, the Commissioner has ordered adjustment of fine of Rs. 1.00 lakh in lieu of confiscation of goods already having been exported and imposed a penalty of Rs. 10,000/- on the appellant on the ground that the goods which were exported by it were liable to confiscation under Clauses (d) and (i) of Section 113 of the Act.
2. The advocate for the appellant does not deny that the proportion of synthetic fibre in the exported yarn was not in accordance with the declaration which was filed. He however points out that the export of the goods were not prohibited and not made under a claim for drawback. The provisions of Clauses (d) and (i) of Section 113 of the Act therefore will not be attracted.
3. The departmental representative emphasises that the object was to get undue benefit under the DEEC scheme. That may be so. Confiscation of goods cannot however be made except in accordance with law. Since the export of the goods is not prohibited Clause (d) of Section 113 will not apply. Clause (i) of Section 113 will apply to dutiable or prohibited goods or those exported under a claim for drawback. That is not the case. The confiscation of the goods and the penalty on the appellant therefore cannot be upheld.
4. Appeal allowed. Impugned order set aside.