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2019 (12) TMI 568 - AT - CustomsMisdeclaration of export goods - Export of restricted item or not - Sheep Nubuck (Snuffed) Finished Leather - compliance with the Public Notice No.92-97 dt. 27.5.1992 issued by DGFT - HELD THAT:- As is evident from the second test report of CLRI dt. 27.12.2010, the sample was tested by CLRI to see if it matches the description in the shipping bill. In the first test report, it was tested on the specifications for “Nubuck Leather of cows or buffaloes” while the description of the goods by the appellant was “Sheep Nubuck leather”. The second sample was ordered to be tested which was tested and it was again confirmed that it is not Nubuck Leather at all as the process of snuffing essential for making nubuck leather has not been undertaken. There was misdeclaration of the goods in the shipping bill by the appellant. The confiscation of the goods for improper export is provided for on various grounds under Section 113 of the Customs Act. Clause (d) of Section 113 provides for confiscation of any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force. Confiscation of goods where the description does not match with the declaration is provided for under Section 113 (i) and (ii). In this case, as per the usual practice, the exports were not held up but were allowed after taking an undertaking from the appellant. After the testing, it was found that the nature of the goods exported did not match with the description given in the shipping bill. Therefore, they have been confiscated under Section 113 (i) and (ii) of the Customs Act, 1962. The argument of the Ld. counsel that their goods were not prohibited from export under Foreign Trade Policy and the Public Notice issued therein does not come to their rescue because there is no confiscation on this count at all - The only confiscation was on the ground that the appellant has described the goods wrongly. We find that the second test report confirms that the goods were not which were described in the shipping bill - confiscation of the goods under Section 113 and imposition of redemption fine of ₹ 10,000/- under Section 125 in lieu of confiscation (as the goods have already been exported after the appellant gave an undertaking) calls for no interference. The imposition of penalty of ₹ 5000/- under Section 114 is liable to be upheld Appeal dismissed - decided against appellant.
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