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2016 (7) TMI 1412 - AT - CustomsConfiscation of export goods - penalty u/s 114 - it was alleged that Instead of exporting the goods manufactured out of ‘acrylic waste’, the appellant manufactured ‘sliver/carded web’ out of polyester procured locally - Held that: - Section 113(d) of Customs Act, 1962 can be invoked to confiscate the export goods. The export is allowable against free shipping bills. The goods could have been denied the privilege of fulfilment of export obligation which would have sufficient for any action to be taken on import goods - penalty also set aside - appeal allowed.
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