TMI Blog2006 (4) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. These 5 appeals are directed against the Order-in-Original dated 4-8-2005 which confiscates the goods meant for export and imposition of penalty on the firm and partners of the firm. 2. The issue involved in this case is that the appellants filed 10 shipping bills for export of goods. The said goods were cleared for export. Subsequently on investigation it was found that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ECTION 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 for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PB licences by invoking the provisions of Section 112(b) of the Act. But when no penalty has been imposed on the importers and only duty has been demanded from them, the appellants could not be saddled with the penalty. Moreover, at the time of import of the goods by the importers, the licences were valid as the same were cancelled later on and for that reason also, the appellants could not be pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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