Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2333 - AT - CustomsExport of prohibited goods - Agarwood of a plant Acquilaria malaccensis - Whether Agarwood seized from the appellant can be confiscated under Section 113 and whether penalty can be imposed upon the appellant under Section 114 of the Customs Act, 1962? - Appellant explained the licit acquisition of agarwood and stated that he was carrying it to Mumbai for local sales and not for taking to Bangkok - No valid visa with appellant at the time of seizure - Revenue contended that appellant has taken Agarwood earlier as well to Bangkok and could not produce any evidence for legal acquisition of seized goods - Notification No.3(RE-2003)/2002-2007 read with Schedule 2 (Chapter-12) of Export Policy 2002-07 prohibits export of Agarwood. Held That:- There is no evidence on record that appellant during earlier two visits to Bangkok carried Agarwood - No valid visa found in passport of appellant for going to Bangkok - Seized goods are also neither notified goods nor specified goods under Customs Act, 1962 and prohibitions under Export Policy will come into operation if goods are brought into Customs area - Order of confiscation and penalty liable to be set aside - Decided in favour of Appellant.
|