TMI Blog2007 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. 2. This is an appeal filed against the Order-in-Appeal passed by the Commissioner (Appeals) of Customs, Ahmedabad. The appellants have cleared for exports man made bleached fabrics poly/cotton from the factory premises of Preeti Processors P. Ltd. and the Central Excise AR filed clearly mention the description of goods to be exported under duty draw back scheme. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods under Section 113(d) of the Customs Act, and allowed the same to be exported on fine of Rs. 1,50,000/- and penalty of Rs. 1,00,000/- and further ordered that the export should be made on free shipping bill. The Commissioner (Appeals) confirmed the finding after recording as follows :- 8. Records, grounds of appeal and submissions made at the time of personal hearing. The importer has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcessive is also not supported by legal provisions. In case of confiscation of goods to be exported, the limit of redemption fine is the market value of the goods and for penalty also it is the same. The market value of the goods is over 7 lakhs and hence it cannot be said that the fine and penalty is excessive . 3. The issue of liability to confiscation under Section 113(d) and penalty under 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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