9911796707
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Issues:
1. Challenge against confiscation of export consignment and penalty imposition. 2. Allegation of misdeclaration of goods and obtaining undue drawback. 3. Contention regarding lack of evidence establishing abetment or deliberate defiance of law. 4. Dispute over the involvement of the appellant in the fraudulent export attempt. 5. Ownership and conduct of business of the firm under scrutiny. Analysis: 1. The case involved appeals challenging the confiscation of an export consignment and the imposition of a penalty on the proprietor of a firm for alleged misdeclaration of goods to obtain undue drawback. The Commissioner had confiscated 12500 pieces of rubber gaskets and imposed a penalty of Rs. 10,000 under the Customs Act, 1962. The appellant contended that there was no evidence establishing his abetment or deliberate defiance of the law, seeking to set aside the penalty. 2. The investigation revealed that the appellant had procured rubber gaskets at a lower cost and misdeclared them as automobile gaskets to claim a higher drawback. The statements recorded under Section 108 of the Customs Act implicated the appellant in the fraudulent export scheme. The Commissioner relied on these statements and confiscated the goods under relevant sections of the Act. The appellant's argument against the penalty imposition was based on the lack of mens rea and failure to establish guilt beyond reasonable doubt. 3. The appellant's defense centered on the lack of evidence proving his involvement in the fraudulent export attempt. However, statements from various individuals, including the appellant himself, indicated his active participation in the misdeclaration of goods. The ownership of the firm and the conduct of its affairs by the appellant were crucial factors in establishing his culpability in the offense. The Commissioner's decision to confiscate the goods and impose the penalty was upheld based on the reliable evidence presented. 4. The appellate tribunal dismissed the appeals filed by the firm and the proprietor, concluding that the Commissioner's order was supported by admissible evidence and lacked any grounds for interference. The involvement of the appellant in the fraudulent export scheme was deemed established beyond doubt, leading to the rejection of the appeals challenging the confiscation and penalty imposition. This detailed analysis highlights the key legal issues, arguments presented, evidentiary considerations, and the final decision of the appellate tribunal in the case concerning the confiscation of an export consignment and penalty imposition under the Customs Act, 1962.
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