9911796707
TMI Blog2016 (5) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962 and allowed to redeem the confiscated goods on payment of fine of Rs. 15 lacs and penalty of Rs. 5 lacs on M/s. Alpha Overseas and redemption of fine of Rs. 10 lacs and penalty of Rs. 3 lacs on M/s. Ace International. 2. The fact of the case is that the appellant have filed shipping bills on 10/2/2011 and 16/2/2011 for exports of skimmed milk powder. Export of skimmed milk powder has been made prohibited by the DGFT vide notification No. 23(RE-2010/2009-2014 dated 18/2/2011 thereafter vide subsequent notification No. 37(RE-2010)/2009-2014 dated 24/2/2011 issued by DGFT export of skimmed milk powder was permitted in respect of such consignment only which were handed over to customs for examination and export on or before 18/2/2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly goods were stuffed and sealed from the factory at Haryana before Notification issued on 18/2/2011. The shipping bill was filed to the customs department on 10/2/2011 and 16/2/2011 the goods were carted on 22/2/2011 and 23/2/2011. She submits that at the time of filing the shipping bill goods i.e. skimmed milk powder was not prohibited goods. Regarding the prohibition of the goods the notification issued on 18/2/2011, as per the para 1.5 of Foreign Trade Policy 2009-14 which is the transition provisions, the goods in respect of which L/C was opened and before the expiry of the L/C goods were permitted to be exported irrespective of prohibition imposed by the notification. As per the para 1.5 of Foreign Trade Policy, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be exported by the appellant had become prohibited goods and therefore adjudicating authority had no option except to confiscate the goods being prohibited goods and accordingly he rightly confiscated the goods and put redemption fine and penalty on the appellant. He submits that under whatever circumstances if the goods become prohibited and lying within the customs areas same shall be liable to confiscation. 5. I have carefully considered the submissions made by both the sides. 6. I find that fact is not under dispute that in respect of export goods the buyer has opened the LC much before the issuance of notification dated 18/2/2011 and the goods were also stuffed and sealed and dispatched from the factory before the issue of said not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export in the prescribed form. (2) The exporter of any goods, while presenting a shipping bill or bill of export, shall at the foot thereof make and subscribe to a declaration as to the truth of its contents. From the above Section 50 it can be seen that the stage of the entry of the goods to be exported shall be the date on which the exporter presents shipping bills to the proper officer. In the present case the shipping bills was presented on 10/2/2011 and 16/2/2011 and on the date of entry of the goods the goods, was not prohibited. The goods arrived at the customs area on 22/2/2011 and 23/2/2011 even if these dates are considered, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
