TMI Blog2013 (11) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... es imposition of penalty for attempt to export goods illegally, on 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 of the Customs Act, 1962 - there is no dispute about the fact that goods are liable for confiscation. It is also noticed that there is clear violation of the rules and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order are that Customs authorities detected 423.7 MTs of Muriate of Potash - (MOP) Potassium Chloride, a restricted item for export, was being smuggled out of India declaring it as "industrial salt". The goods were seized in the premises of CFS. 3. The learned advocate submits that the CFS had no knowledge of the goods. He further submits that the Asst. General Manager of CFS had received the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping bills. It is noted that there is clear admission on the part of CFS and his employee. Section 114(i) of Customs Act, 1962 prescribes imposition of penalty for attempt to export goods illegally, on 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 of the Customs Act, 1962. In this case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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