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2017 (9) TMI 760 - AT - CustomsPenalty u/s 114(i) of Customs Act, 1962 - illegal export of Ivory Idols - confiscation - penalty - Held that: - It is an admitted fact that the goods i.e. ivory idols were recovered in the town and not in the customs area. The adjudicating authority has held that appellant had every reason to export the goods without any cogent and acceptable evidence - there is nothing available on record to indicate that appellant had attempted to export these goods by either moving the goods to the customs area or getting into any negotiations with some one else for attempting to sell the said goods. There is also no evidence brought on record to show that the said goods were illegally procured by the father-in-law of appellant - The fact that the goods were moved from Mysore to Hyderabad is being an admitted fact, the entire case seems to be a fall out due to some family dispute between appellant and his father in law, cannot by itself be the reason for slapping the appellant with an allegation of attempted export of antique idols. In the case of Pradeep Dhond Vs. CCE, Mumbai [2013 (2) TMI 679 - CESTAT MUMBAI], the Division Bench of the Tribunal was considering a similar issue and held that there was an attempt to export does not stand in the light of the fact that there was no communication between appellant therein and the foreign buyer, hence confiscation and penalty was set aside. Confiscation as well as penalty u/s 114 (i) set aside - appeal allowed - decided in favor of appellant.
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