Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1427 - CESTAT NEW DELHIExport of prohibited item - red sanders - confiscation - penalties - Held that:- Since, no certificates were furnished by the Wild Life Inspectors in respect of 6 Nos. of Memos, it cannot be said that all the goods covered under the shipping bills are red sanders, liable for confiscation - Further, the Detention Memos do not identify any method and procedure adopted by the Wild Life Department for arriving at the conclusion that the description of goods declared by the exporter is false or incorrect. The fact is not under dispute that the Department did not examine any Wild Life Inspectors, even if, request was made by the appellant for cross-examination of those persons. Further, it is noted that the competent authority to examine the type of wood, would be the experts in the Forest Department. It is not clear as to why no reference or opinion was taken from them - Thus, the endorsement made in the Detention Memo by the Wild Life Inspectors cannot be considered in isolation, without any further substantiation, that the goods as per the courier shipping bills were in fact red sanders. Regulation 4(2) of Courier Regulations, 2010 provides that the export goods shall bear a declaration from the sender or consigner regarding the contents of each of the packages and the total value thereof. Further, Regulation 6(2)(b) ibid mandates that no person shall, except with the permission of proper Officer, open any package of export goods, brought into the customs area, to be loaded on the flight - the courier agency has very limited role in checking of the consignments contained in the courier packages. Thus, it cannot be said that the appellant had the reason or occasion to inspect the contents of the package and accordingly, relied on the declaration made by the consigner for the purpose of preparation of the shipping bills. The department has not proved the fact with any substantial evidence that there was prior knowledge on the part of the appellants in respect of the allegations made against them - Therefore, as per settled principle of law, provisions of Section 114(i) ibid cannot be invoked, justifying imposition of penalties. Appeal allowed - decided in favor of appellant.
|