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2022 (4) TMI 268 - CESTAT NEW DELHIExport of restricted goods - sandalwood oil in the guise of jasmin sambac essential oil and cypriol essential oil - demand passed solely relying upon acknowledgment of the appellant about the Chemical Examiners’ report and the acknowledgement to the effect that the essential oil which was exported was actually the sandalwood oil instead of being Jasmine Sambac essential oil as was declared by appellant - Confiscation - redemption fine - penalty u/s 114 of CA - HELD THAT:- Though the learned Counsel has emphasised that the said wrong mention was absolutely inadvertent but perusal of entire record shows no single document to reveal any such circumstances due to which the said inadvertent mistake would have occurred by the appellant. In absence thereof, acknowledgement is nothing but the admission of noticed contravention of the provisions of Customs Act, 1962. Admissions are the best evidence and in terms of Section 52 of Indian Evidence Act admissions need no further proof. The Chemical examiner report of 05.12.2018 though has been impressed upon by learned Counsel for the appellant but the said report also reveals that the essential oil seized from the appellant was sandalwood oil instead of Jasmine Sambac oil which was mentioned on export consignment. Department has also investigated that the earlier also the appellant had been exporting the essential oil in the name of Jasmine Sambac essential oil and it also has been availing the duty draw back. Nothing could be produced by the appellant to show that he was dealing with both the kinds of oils. Appellant was asked repeatedly to submit the requisite documents including the sale and purchase letters, the balance sheet and or any other such documents which may prove the mistake was bondafide but despite the demand. No such evidence was produced by the appellant before the Adjudicating Authority Below. Appeal stands dismissed.
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