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2014 (6) TMI 447 - AT - CustomsPenalty u/s 114 - Mis declaration of goods - export of live consignment of Muriate of Potash (MOP) of fertilizer grade - restricted goods - Held that:- Prima facie, the goods attempted to be exported by live consignment and past exports were MOP as proved from CRCL Report. No evidence came to record to rebut the charge of smuggling. The offending goods were restricted as has been held by adjudicating authority. Once the goods exported or attempted to be so, in contravention of law, without obtaining permission or licence from the appropriate authority to export, all the persons involved in the stream of export shall be liable to consequence of law. The goods were confiscable under Customs Act, 1962. The goods remained to be MOP all along without being controverted by any evidence led in that behalf - The acts and omissions of the appellants caused jeopardy to public revenue, and hampered interest of the economy. Both appellants were conduits to facilitate export of MOP to unjustly enrich the exporter at the cost of Public Revenue. Therefore it is difficult to dispense with the requirement of pre-deposit when Revenue has a prima facie case and balance of convenience tilts in its favour. - stay granted partly.
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