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M/s Gudiseva Vasuki Versus CCE&ST, Hyderabad-III

2017 (9) TMI 760 - CESTAT HYDERABAD

Penalty u/s 114(i) of Customs Act, 1962 - illegal export of Ivory Idols - confiscation - penalty - Held that: - It is an admitted fact that the goods i.e. ivory idols were recovered in the town and not in the customs area. The adjudicating authority has held that appellant had every reason to export the goods without any cogent and acceptable evidence - there is nothing available on record to indicate that appellant had attempted to export these goods by either moving the goods to the customs ar .....

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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 and penalty was set aside. - Confiscation as well as penalty u/s 114 (i) set aside - appeal allowed - decided in favor of .....

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has been imposed under the provisions of Section 114(i) of Central Excise Act, 1962. 4. The relevant facts that arise for consideration in this appeal reveal there is an allegation that appellant had brought ivory idols to Hyderabad and was in the process of attempt to export or sale the same for urgent financial needs. Statement of the appellant was recorded under section 108 of Customs Act, 1962 in which the appellant had stated that he had brought these idols from Mysore from his father-in-la .....

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ere 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 th .....

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provisions would be applicable only if the goods are attempted to be improperly exported. He would submit that the law on the subject is settled by the Tribunal in the following cases: a) Chanreswar Prasad Vs. CC, Patna [2016(340) ELT 590 (Tri.-Kolkata)]. b) Md. Raju Hussain Vs. CC Guwhati [2016 (331) E.L.T. 595 (Tri-Kolkata)]. c) K.C. Knitwear Vs. CC [2009(241) ELT 209 (Tri-Mumbai) as approved by High Court in CC Vs. K.C. Knitwear [2015(324) E.L.T. a122 (Bom.)]. d) S.P Bhi Vs. CC, Mumbai [2015( .....

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which is confirmed by 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 ido .....

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reason to export the goods without any cogent and acceptable evidence. The adjudicating authority has held that the appellant had every reason to sell these goods for tiding over his financial crisis and these items could have been attempted to be exported, is totally based on conjectures. I find that there is nothing available on record to indicate that appellant had attempted to export these goods by either moving the goods to the customs area or getting into any negotiations with some one el .....

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aken against appellant for being in possession of such antique idols my arise under other acts, but definitely not under Customs Act, 1962. 8. I find that Ld. Counsel is correct in bringing to my notice the judgment of the Tribunal in the case of Mohd. Raju Hussain (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 Revenu .....

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