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2015 (12) TMI 1484 - AT - CustomsImport of Pashmina and wool shawls - restricted items - Confiscation of goods under Section113(d), (e) and (l) of the Customs Act, 1962 - Imposition of penalty - Held that:- no one on behalf of the appellant appeared for personal hearing. We also find that in the reply to the Show Cause Notice the appellant did not seek any cross-examination of the Wildlife authorities. In its appeal it has stated that proper chemical analysis of the shawls was not conducted by wildlife authorities. The appellant has no basis to assert that when it did not seek any cross-examination of the wildlife authorities who tested the samples. There can be various ways to test a sample depending upon the purpose of test. In these circumstances, the order of confiscation of 41 shawls for containing material prohibited for export is sustainable. As regards the contention that other shawls (other than 41) found in packet 4 should not have been confiscated, we find that the primary adjudicating authority has ordered confiscation of only 41 shawls and has categorically stated “I order for unconditional release of remaining shawls out of 1290 shawls seized along with their respective packet.” Thus, it is obvious that the confiscation ordered by the primary adjudicating authority and upheld by the first appellate authority was only with regard to the 41 shawls. As 41 shawls were liable to confiscation on account of being attempted to be exported in spite of being prohibited for export, the appellant is clearly liable to penalty. The penalty of ₹ 50,000/- imposed is neither unreasonable nor arbitrary. - Decided against assessee.
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