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2023 (7) TMI 841 - CESTAT CHENNAIConfiscation - penalty - Attempt to smuggle (export) red sanders - Restricted/prohibited goods or not - HELD THAT:- The Ld. adjudicating authority has ordered the confiscation of 6.78 MTS of red sanders valued at Rs.33,90,000/-- under Section 113(d) of the Customs Act, 1962 which were attempted to be exported out of India in contravention of the provisions of the Customs Act, 1962 read with the Foreign Trade (Development Regulation) Act, 1992. That there is no dispute that Mr. Ramesh, Treasurer of M/s. Artisan’s Welfare Society has rendered the goods under export liable for confiscation by his various acts of omission and commission. In any case, the exporter is not challenging the confiscation of the impugned goods. As such he is liable for penal action under Section 114(i) of the Customs Act, 1962. However, regarding penal action under Section 114 AA of the Customs Act, 1962 investigation could not prove that the exporter knowingly or intentionally have made any false declaration statement or produced documents. All along he has been pleading that he is ignorant and is not aware that these goods are prohibited for export. The penalty imposed is disproportionate and excessive as the confiscated goods were valued at Rs.33,90,000/-- only. In order to meet the ends of justice in this case, we feel it appropriate that the penalty imposed is reduced to Rs.5,00,000/-- under Section 114(i) of the Customs Act - Appeal allowed in part.
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