TMI Blog2006 (3) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order-in-original dated 6-10-2004 that dropped the proceedings initiated against the respondent. 2. The relevant facts that arise for consideration are that the respondent exported Hand Tools valued at Rs. 2,34,75,035/- under DEPB scheme vide 13 different shipping bills. Out of total value as indicated above the respondent could not bring in Foreign exchange of Rs. 1,79,61,955/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 113 of the Customs Act, 1962, govern the question of confiscation of the goods meant for export. The said provisions read as under : SECTION 113. Confiscation of goods attempted to be improperly exported, etc. - The following export goods shall be liable to confiscation :- (a) any goods attempted to be exported by sea or air from any place other than a customs port or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is brought within the limits of a customs area for the purpose of exportation; (f) any goods which are loaded or attempted to be loaded in contravention of the provisions of section 33 or section 34; (g) any goods loaded or attempted to be loaded on any conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and which are entered for exportation under a claim for drawback under section 74; (k) any goods cleared for exportation which are not loaded for exportation on account of any will ful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are unloaded without the permission of the proper officer; (1) any specified goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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