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2019 (3) TMI 200 - AT - CustomsConfiscation of export consignment - redemption fine - penalties - prohibited goods - red sanders - handicraft furniture and wood/ metals - Held that:- The facts are not in dispute that the appellant filed a shipping bill containing 70 packages and on examination 6 packages were found of red sanders. On being asked about the invoice, the ld. Counsel for the appellant failed to produce the invoice before the Bench for proper examination of the contents of the invoice. Therefore, adverse view has been taken against the appellant and it is observed that in the guise of handicraft furniture and woods/ metals the appellant intended to export red sander. Therefore, red sander is absolutely confiscated - absolute confiscation upheld. Confiscation of handicraft furniture and wood/ metals - Held that:- The red sander as well as the other handicraft items were owned by the appellant and shipped from their own premises for export of the same - handicraft furniture of wood/metal are liable for confiscation and can be redeemed on payment of redemption fine of ₹ 1,50,000/-. Penalty of ₹ 3.00 Lakhs under Section 114 (iii) of the Customs Act, 1962 is affirmed and penalty of ₹ 3.00 Lakhs is reduced under Section 114 (i) of the Act for attempting to export of prohibited goods. Appeal allowed in part.
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