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Issues:
1. Power to order confiscation under Section 113(d) of the Customs Act. 2. Validity of certificate of export-worthiness for exportable goods. 3. Authority to cancel or amend certificate of export-worthiness. 4. Compliance with executive instructions for inspection of consignments. 5. Requisite power under Section 113(i) of the Customs Act. Analysis: 1. The case involved a consignment of frozen shrimps for export that was suspected by customs authorities to be of deteriorated quality. The Collector of Customs issued a notice for contravention under relevant laws and ordered confiscation of the goods. An appeal to the Central Board of Excise and Customs resulted in a reduction of the penalty imposed. 2. The High Court considered the validity of the certificate of export-worthiness accompanying the goods. The court held that the certificate, issued by the Export Promotion Agency, was valid and there was no evidence of misrepresentation, fraud, or intentional export of damaged goods by the exporter. 3. The central issue was whether authorities had the power to cancel or amend a certificate of export-worthiness if goods were found to be unsuitable for export. Reference was made to an executive instruction (Ext. R1) that outlined procedures for inspection and reevaluation of defective consignments. The court noted a lack of compliance with these procedures, leading to the quashing of the confiscation order. 4. The court highlighted the importance of strict compliance with executive instructions for the inspection of goods found to be defective. It noted that the detailed examination of the consignment, as required by the instructions, was not conducted after segregation of goods and bad materials by the exporter. This non-compliance was a crucial factor in upholding the decision to quash the impugned orders. 5. The Government Pleader argued that the power to confiscate goods could be derived from Section 113(i) of the Customs Act. However, the court found no evidence or assertion that the requirements of this section were met in the case. Without proof of compliance with Section 113(i), the court upheld the judgment of the lower court and dismissed the appeal. In conclusion, the High Court upheld the decision to quash the confiscation order due to non-compliance with executive instructions and the lack of evidence supporting the exercise of power under relevant sections of the Customs Act.
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