TMI Blog1980 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... was being driven by petitioner No. 2-Shri Harish Mohan Pathak. From the said jeep, 20 silver ingots which were lying concealed were recovered. The silver in question was being transported in the specified area without any transport voucher etc. as required under the provisions of Chapter IVB of the Customs Act, 1962. The case was adjudicated by the Collector of Customs(P), Bombay who confiscated the silver in question under sec. 113(1) of the Customs Act, 1962 and the jeep under sec. 115(2) ibid. He also imposed a penalty of Rs. 2500/- on each of the petitioners under section 114 ibid. The petitioners, however, disowned the silver and the jeep saying that one Kassimbhai asked them to transport the silver, and the jeep also belonged to him b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as follows :- "The following export goods shall be liable to confiscation". In this view of the matter clause (1) which provides that "any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened" shall be attracted only if it was shown that the goods in question are "export goods". "Export goods" as defined in clause (19) of Section 2 of the Customs Act, 1962 means "any goods which are to be taken out of India to a place outside India". The submission of the Counsel for the petitioners is that the impugned silver, even though specified under the provisions of Chapter IVB has not been shown to be "export goods" withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt goods" for the purpose of the Customs Act, 1962. In the circumstances, by a legal fiction, goods which are liable to confiscation under sec. 113(P) of the Customs Act, 1962 would be deemed to be "export goods". The impugned silver which has been specified by Central Government under Section 11I, therefore, attracts the application of the provisions of Chapter IVB within the specified area and if the provisions of Chapter IVB have not been complied with in respect of it, it would be liable to confiscation under sec. 113(1) ibid and it is not necessary to show that the impugned silver was intended to be taken out for the purpose of export as by the legal fiction it would be presumed that such goods are likely to be illegally exported. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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