TMI Blog1995 (10) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... Cheshire, SK 5 7NB, U.K. declaring the value as Rs. 22,38,251.36, Rs. 22,38,251.36, Rs. 22,38,251.36 and 32,77,439.50 respectively. The Shipping Bills were noted in Export Department on 25-6-1993. The goods were examined by the officers of the Appraising Docks and E.I.B. and were found to be Mulberry Silk Printed Ties. Representative samples were drawn and sealed in the presence of the appellant firm 3. During the course of enquiry, a doubt was entertained on the declared value of these export products. It is the case of the Department that the representative samples were shown to M/s. Mohan s, New Market, Calcutta-87 and M/s. Handloom House, Calcutta-87. On inspection, they certified that similar Mulberry Silk Printed Ties were available in the local market @ Rs. 100.00 and 102.10 per piece. Thus it is the case of the Department that taking Rs. 102.10 on the higher side as per the above market prices collected, the total market price of the goods exported by the appellants would work out to Rs. 2,28,704.00 against the declared F.O.B. value of Rs. 22,38,251.36 each with reference to the three consignments as mentioned above under DEEF Nos. 139 to 141, dated 7-7-1993 and the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse and M/s. Mohan s Tailors Men s Wear read as follows : To 27-9-1994 Appraiser, Export Investigation Branch, 15/l, Strand Road, Custom House, Calcutta. Dear Sir, In response to your letter No. S41/18/93/EIB, dated 27-9-1994 I have seen the sample of Silk Ties which is approximately to our knowledge should be about Rs. 100.00 per pc. in retail. Thanking you, Yours faithfully, Sd/- For Mohan s" To The Appraiser, 27-9-1994 Export Investigation Branch, 15/1, Strand Road, Custom House, Calcutta. Sir, In response to your letter No. S41/18/94/EIB, dated 27-9-1994, I have seen the samples of Silk Ties of which resembles with the ties i.e., sold through our handloom house, the rate to the same is Rs. 102.10 at retail price..... Thanking you, Yours faithfully, Sd/- For Handloom House" These certificates are very vague in nature. They do not show as to what are the goods which the above companies have examined. These two certificates do not mention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( 37 ) E.L.T. 70 . It is thus clear that the method adopted by the Department in arriving at the value as per Section 14 of the Customs Act, 1962 is also not applicable, since the goods in this case are not subjected to any levy of duty. On that ground, the appeals are to be allowed . 12. It was further contended by the learned Consultant, Shri B.N. Chattopadhyay that the allegation in the show cause notice is that Section 113(d) of the Customs Act, 1962 is violated. He pointed out that Section 113(d) is not applicable to the facts of this case at all. Ld. J.D.R. reiterated the findings in the adjudication order. Section 113(d) reads as follows :- 113. Confiscation of goods attempted to be improperly exported, etc. - The following export goods shall be liable to confiscation :- (a)..... ..... (b)..... ..... (c)..... ..... (d) any goods attempted to be exported or brought within the limits of any customs area 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; ... ... ..". 13. These are goods to be exported to the foreign countries and there is no prohibition for exporting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. Therefore, the goods are not liable for confiscation under Section 113 of the Customs Act, 1962. 14. The appellants also cannot be penalised under Section 114 of the Customs Act, 1962 which reads as follows : 114. Penalty for attempt to export goods improperly, etc. Any person who, in relation to any goods, does or omits to do any act which act or omission would render. such goods liable to confiscation under Sec. 113, or abets the doing or omission of such an act, shall be liable, (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty not exceeding five times the value of the goods or one thousand rupees, whichever is the greater; (ii) in the case of dutiable goods, other than prohibited goods, to a penalty not exceeding five times the duty sought to be evaded on such goods or one thousand rupees, whichever is the greater; (iii) in the case of goods under claim for drawback, to a penalty not exceeding five times the amount of drawback claimed or one thousand rupees, whichever is the greater." It is thus seen that in order to attract Section 114 it must be established th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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