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2017 (9) TMI 760

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..... ought on record to show that the said goods were illegally procured by the father-in-law of appellant - The fact that the goods were moved from Mysore to Hyderabad is being an admitted fact, the entire case seems to be a fall out due to some family dispute between appellant and his father in law, cannot by itself be the reason for slapping the appellant with an allegation of attempted export of antique idols. In the case of Pradeep Dhond Vs. CCE, Mumbai [2013 (2) TMI 679 - CESTAT MUMBAI], the Division Bench of the Tribunal was considering a similar issue and held that there was an attempt to export does not stand in the light of the fact that there was no communication between appellant therein and the foreign buyer, hence confiscation a .....

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..... orted. The show cause notice was contested by the appellant on merits. The adjudicating authority, after following due process of law, came to a conclusion that here was an attempt to export the goods on the part of the appellant in form of preparation to export the goods in contravention of the provision of Section 113(d) of Customs Act, 1962. Coming to such a conclusion, the adjudicating authority confiscated the ivory idols and imposed penalty of ₹ 10.00 lakhs on appellant. 5. Ld. Counsel draws my attention to the facts that appellant has been penalised without bringing on record the attempt to export of such ivory idols. It is his submission that there was no preparation or attempt for export of goods, there was IEC code applie .....

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..... y the Regional Director (South) of Archaeological Survey of India. It is also his further submission that since the idols are made of ivory, they are prohibited goods as per Wildlife (Protection) Act, 1972 and cannot be retained by the appellant. He would then draw my attention to the export policy as to how these goods are prohibited. 7. On careful consideration of the submissions made by both sides and perusal of records, I find that undisputed facts are, that the ivory idols which were recovered during the proceedings by DRI were recovered from the residential premises of the appellant, the idols were originally in possession of the father-in-law of appellant; they have been brought from Mysore to Hyderabad by the wife of appellant; t .....

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..... ain (supra) ; which is directly on the issue and I reproduce the ratio which is in para 4.2. In the present case also the goods are not seized in a customs area. There is no inculpatory statement, no valid visa/ticket with the Revenue suggesting intended visit of the appellant to Bangkok. The seized goods are also neither notified goods nor specified goods under the Customs Act, 1962. Prohibitions under the Export policy will come into operation if the goods are brought into the Customs area. In view of the above observation and the ratio of the relied upon case laws decided by this Bench, it has to be held that investigation is not able to prove that Agarwood seized from the appellant was attempted to be exported out of India. Intera .....

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