TMI Blog2008 (3) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... um of penalty imposed by him - appeal allowed by way of remand. - C/381/2007 - 243/2008 - Dated:- 14-3-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri A.K. Jayaraj, Advocate, for the Appellant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. The appellants had filed five shipping bills under claim for duty drawback, all dated 13-7-2006, declaring the goods as 100% cotton knitted garments/men s T-shirts, its total quantity as 33,840 pieces and its total value as Rs. 70.56 lakhs @ 2.5 per piece. The export was to the United Kingdom. Total drawback of Rs. 4.23 lakhs was claimed. 2. On examination of the goods, the consignment was found to contain 12,120 pieces of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared by the exporter in the export documents and I confirm the Market value of the said goods as Rs. 9.93 lakhs (Rupees Nine lakhs and Ninety Three Thousand only). I order confiscation of the subject goods seized under mahazar dated 25-7-06 valued at Rs. 9.93 lakhs (wrongly declared as Rs. 70.56 lakhs) under Section 113 (d) 113 (i) of the Customs Act, 1962 read with Section 50 (1) and section 76 (2) of the Customs Act, 1962, Section 7 of the Foreign Exchange Management Act, 1999 and regulations specified in Foreign Exchange Management [Export of goods and services] Regulations, 2000. However, I give an option to Shri K. Shankar to redeem the said goods on payment of a fine of Rs. 9,93,000/- (Rupees Nine lakhs ninety three thousand on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure cannot be countenanced. A penalty of Rs. 4 lakhs was imposed on the appellant under Section 114(i) and (iii) of the Act. This provision reads as under :- 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 section 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 three times the value of the goods as declared by the exporter or the value as determined under this Act, whichever is the greater; (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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