9911796707
TMI Blog2014 (7) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... indal The appellant is in appeal against the impugned order for confiscation of the impugned goods and consequently for levy of redemption fine and penalty on them. 2. Brief facts of the case are that the appellant being a merchant exporter procured 10,000 bags of sugar for exportation. The said consignment was manufactured and supplied by Nagar Taluka Sahakari Sakhar Karkhana Ltd. The buyer was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant submits that this is a 2 nd round of litigation. In the earlier round, this Tribunal has remanded the matter back to the adjudicating authority for reconsideration of the submission of the appellant and thereafter pass an order in accordance with law. In the remand proceedings also, without holding how Section 113 (k) of the Customs Act, 1962, has been invoked or made applicable to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be improperly exported, etc - The following export goods shall be liable to confiscation :- (k) any goods cleared for exportation which are not loaded for exportation on account of any wilful 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; 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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