TMI Blog2008 (5) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... rts and, at such stage, the goods attain the status of “export goods” – confiscation and penalty are correct - C/55/2008 - 421/2008 - Dated:- 1-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Smt. R. Devika, Advocate, for the Appellant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - After examining the records, we note tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is against the appellate Commissioner's order. 2. Apart from the above ground (ignorance of law); the learned Counsel for the appellants has argued that the goods cannot be considered as "export goods" as any 'let export' order was yet to be issued under Section 51 of the Customs Act when the show-cause notice was issued. On this basis, it is submitted that the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After giving careful consideration to the submissions, we must, at the outset, reject the plea of ignorance of law. Any person, who wants to export any goods is expected to be aware of the law relating to exports. Learned Counsel has argued that, without 'let export order' under Section 51 of the Customs Act, any goods cannot be called "export goods". In this context, she has relied on the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s". We find that this is an expression used in Sections 113 and 114 of the Act. Section 113 is captioned "Confiscation of goods attempted to be improperly exported". The text of this Section employs the expression "export goods". This text deals with various situations in which such goods become liable to confiscation. Section 114 is captioned "Penalty for attempt to export goods improperly". This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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