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2016 (9) TMI 468 - CESTAT MUMBAIConfiscation of goods section 125 of the Customs Act, 1962 denial of DEPB imposition of penalty - Section 114(i) of the Customs Act, 1962 attempt to export Alprazolam tablets without NOC as obtained by Narcotic Commissioner, Gwalior statutory obligation to produce NOC Held that: - It is surprised that when NOC is required which is known to the Appellant exporter as they themselves applied for the same, then why the same was not informed to Custom/CHA. This clearly shows the mala fide intention on the part of appellant. Though the appellant applied for NOC but it was a futile exercise as they did not have importer countrys permit for said Narcotic Drug without which, CBN can not issue NOC malafide intention on the part of appellant confiscation of goods, denial of DEPB and penalty under section 114(i) justified. Mis-declaration of goods imposition of penalty section 114 AA of the Customs Act, 1962 Held that: - there is no mis-declaration on the part of appellant exporter either in respect of description of goods or value penalty not imposed. Imposition of penalty CHA involvement of CHA in the attempt to export the goods without NOC Held that: - no mis-declaration found on the part of CHA. It was the client who suppressed the fact of NOC not from custom but also from CHA. On pointing out by the custom regarding NOC for Alprazolam tablet, the CHA immediately informed their client no fault on the part of CHA penalty not imposed on CHA appeal decided in favor of CHA.
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