TMI Blog2001 (1) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ods as Indian made gold . The consignee was M/s. Rajesh Exports Ltd., Bangalore (hereinafter referred to as REL) and the goods had been sent by M/s. Rajesh Imports Inc., Newyork (hereinafter referred to as RII). The penalty of Rs. 10 lakhs on REL and Rs. 2 lakhs on RII under Section 112(a) was also imposed, as it was found that REL had concerned themselves in dealing with the imported gold which they knew or had reasons to believe was liable for confiscation and also for obstructing departmental officers from discharging their duties on RII for having abetted REL and also having concerned themselves in dealing with goods which they knew or had reasons to believe to be liable for confiscation. 2. We have heard learned Advocate Shri Lakshm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 111(d) of the Customs Act, 1962. (b) It is an admitted position, that RII had sent this consignment to REL but instead of filing the papers for clearance of the said consignment they requested the Asstt. Commissioner ACC, Bangalore vide a letter dated 9-6-1999 for permission to reship the consignment received on 8-6-1999 on the ground that they are not in a position to clear the same due to price fluctuations and subsequently have also requested for waiver of production of special import licence. Investigations conducted revealed the subject goods were part of certain consignments exported to RII Newyork vide invoice No. 145 146 by REL. Part of the said jewellery so exported was now being sent back vide invoice N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which an application for export again to another destination out of India is being sought. (b) Once we find that the confiscation of the said goods under 111(d) of the Customs Act, is not sustainable, the impositions of penalty under Section 112(a) on REL and on RII are not called for. We cannot find any provision under Section 112(a) to call for imposition of penalty for obstruction of the Officers from discharging duty as arrived at by the learned Commissioner as regards REL. (c) The Advocate for the appellants has insisted for allowing the re-export of goods, since we do not find any reason to refuse the same, the same can be made on filing of proper documents as per law. 3. In view of our findings we set aside the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
