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Issues: Confiscation of goods under DEPB scheme, applicability of Sections 113(i) and 114 of the Customs Act, 1962, imposition of penalty.
Confiscation under DEPB Scheme: The appellate tribunal addressed the issue of the confiscation of 'quilted made-ups' entered for export under the DEPB scheme. The authorities had confiscated the goods on the grounds that they were not covered under Sl. No. 47C of the DEPB scheme. The challenge in the appeal was against the confiscation and penalty imposed, arguing that since the goods were neither dutiable nor prohibited, the provisions of Section 113(i) of the Customs Act, 1962, were not applicable. The tribunal examined whether the goods fell within the scope of Section 113(i) for confiscation. Applicability of Sections 113(i) and 114: The tribunal analyzed the provisions of Section 113(i) of the Customs Act, 1962, which cover goods entered for exportation that do not correspond in value or material particulars with the entry made under the Act. It was noted that prior to a specific date, the section applied to any dutiable or prohibited goods not corresponding with the entry. The tribunal considered the argument that since the goods in question were neither dutiable nor prohibited, they should not be liable to confiscation under Section 113(i) and that penalty under Section 114 was not sustainable. The tribunal accepted the contention that the goods did not fall under the purview of Section 113(i) and consequently set aside the impugned order, allowing the appeal. Conclusion: In conclusion, the appellate tribunal ruled in favor of the importers, holding that the goods were not subject to confiscation under Section 113(i) of the Customs Act, 1962, as they were neither dutiable nor prohibited. The tribunal also determined that the penalty imposed under Section 114 was not sustainable in this case. As a result, the impugned order of confiscation and penalty was set aside, and the appeal was allowed.
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