Customs, Excise and Gold Tribunal - Calcutta
M/S. A.K. Indus vs Cce, Calcutta-Ii on 31 May, 2001
ORDER
Smt. Archana Wadhwa
1. Vide the impugned order authorities below have confiscated four screw conveyors and two packets of their parts with an option to the appellants to redeem the same on payment of redemption fine of Rs. 10,230/- (rupees ten thousand two hundred and thirty). A personal penalty of Rs. 5,000/- (rupees five thousand only) has also been imposed upon the appellants. The above order has been passed on the ground that the appellant was in the process of removing the said goods at the time of visit of the officers without reflecting them in their RG-1 register, inasmuch as the goods were duly loaded in the cart. The appellants' explanation that the same were being sent out for inspection has not been accepted by the authorities by observing that as per the contract of the appellants with their customers, inspection has to take place in the appellants' own factory. Further there is no question of sending the parts also along with the conveyors were for inspection.
2. After hearing both the sides duly represented by Shri J. Guha Roy, consultant for the appellants and Shri A.K. Chattopadhyay, JDR for the Revenue I find the reasoning of the authorities below to be just and proper. The goods were, at the time of visit of the officers, in a position to be moved out of the factory. The same were not entered in RG-1 records. The appellants have also not been able to show that any declaration was filed with their central excise authorities for removing the goods for inspection purposes. In these circumstances I hold that the goods in question have been rightly confiscated by the authorities. No interference is called for. Accordingly I reject the appeal.
Dictated in the court.