2008 (3) TMI 557 - AT - Customs

Summary

Issues involved: Stay application and early hearing application in connection with the appeal regarding confiscation of goods for improper exportation and imposition of penalty under Sections 113(d) and 114 of the Customs Act, 1962.

Stay Application: The appellant, Vetri Trading & Exports, declared the true description of the export goods and presented the Shipping Bill, unaware of the prohibition to export charcoal. The Tribunal found no need to confiscate the goods or penalize the exporter as the assessing officer should verify if the goods are prohibited before ordering clearance for export.

Legal Precedents: Referring to Sripad Upadhyay v. CC, Chennai and Ramyan Impex v. CC (Exports), Nhava Sheva, the Tribunal established that goods presented for export do not become export goods until an order under Section 51 of the Act is passed. Only export goods attract action for improper exportation. Thus, the Tribunal granted waiver and stay against the penalty imposed on the exporter.

Early Hearing Application: Considering the facts and circumstances, the Tribunal allowed the early hearing application, setting the hearing date for 29-4-08. The decision was pronounced in open court on 24-3-2008.