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2014 (5) TMI 291 - CESTAT BANGALORELiability for Confiscation of goods - Section 113(d) - Imposition of Penalty before exportation - Section 114 of the Customs Act - Non-possession of Importer-Exporter Code (IEC) – Held that:- Confiscation could not have been ordered and penalty u/s 114 cannot be sustained in view of the fact that at the time when penalty of Rs. 2000/- was imposed, goods were not exported or not even attempted to be exported - Filing a manual Shipping Bill was allowed thus, it cannot be said that there was an attempt of export contravening provisions of the law - Once filing a manual Shipping Bill is allowed, subsequent activities undertaken by exporter become perfectly legal and cannot be considered as illegal - Although this is not the basis on which Commissioner (A) has taken a view that goods are not liable to confiscation and penalty is not imposable, it is found this is the statutory position and cannot be ignored – Thus, no merit found in appeal filed by Revenue – Decided against Assessee.
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