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2018 (3) TMI 1678 - CESTAT KOLKATAPenalty u/s 114 of CA - DFIA Scheme - suppressing material particular pertaining to the goods in the export of ‘ladies midis’ with intent to avail unearned entitlement to import ‘fabrics’ - Held that:- There is a prescribed form that is to be subscribed to by the exporter. There is nothing on record to indicate that the details found to be deficit in the impugned order can be incorporated in the prescribed form. The invoking of the prescriptions in section 50 of Customs Act, 1962 for the purpose of determining confiscability of the export goods must necessarily be related to the entries prescribed for the purposes of assessment and grant of ‘let export order.’ The various requirements of declaration under the DFIA scheme, separately for pre-import and post-export, are for compliance with the scheme and cannot be a prescription under Customs Act, 1962 unless specified particularly. The invoking of section 113 (d) would therefore, not appear to be a valid application of the law. Section 113(i) of Customs Act, 1962 is invokable for nonconformity of goods with any material particular declared in the shipping bill - In the absence of a finding on the value of export goods, confiscation under section 113(i) of Customs Act, 1962 would fail. Without the sustenance of the confiscation of the goods, the imposition of penalties is incorrect - appeal allowed - decided in favor of appellant.
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