Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 858 - AT - Customs100% EOU - Mis-Declaration of excess quantity of export goods to meet export obligation - Confiscation of goods - Gutkha under the brand name of 'kolhapuri'. - Imposition of redemption fine - Held that:- It is a fact on record that on physical verification, there was shortage of quantity of export goods to the tune of around 30%. If the goods were not checked at the time of export, the appellant could have shown the quantity of export goods as shown in the shipping bill as correct and had availed rebate claim thereon. It is only after detection of the shortage of quantity, the appellant sought to forego the rebate claim. Therefore, the excuse of the appellant that they have to meet export obligation and their labour was in hurry and has packed less quantity of export goods in the containers is not sustainable. In these circumstances, the charge of mis-declaration of quantity of good by the appellants stands proved. Therefore, the lower authorities have rightly held that the export goods are liable for confiscation. In the impugned order, the redemption fine of ₹ 12 lakh has been imposed on the appellant whereas the quantity in number found short is 15,26,400 pouches, which I find is appropriate. Therefore, redemption fine of ₹ 12 lakh imposed on the appellant is confirmed - Appeal disposed of.
|