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Issues:
1. Whether certain consignments exported by the appellant were liable to confiscation under Section 113(i) of the Customs Act, 1962. 2. Imposition of penalties under Section 114 of the Customs Act, 1962 on the appellants for goods liable to confiscation. Judgment Details: Issue 1: The appeals were against adjudication orders where the Commissioner of Customs, Calcutta held that the exported consignments were liable to confiscation under Section 113(i) of the Customs Act, 1962. Despite the goods being already exported, penalties of Rs. 70,00,000/- and Rs. 50,00,000/- were imposed on the appellants under Section 114 of the Customs Act, 1962. Issue 2: The appellants were availing themselves of the DEEC scheme for their import-export business, importing silk duty-free and exporting goods manufactured from these materials. However, discrepancies were found in the exported goods, which were supposed to be silk scarves and fabric but were actually made of waste materials. The inquiry revealed the involvement of Shri Pramod Kishorepuria, the sole Proprietor of one appellant and related to the other. Penalties were imposed under the Kar Vivad Samadhan Scheme for this fraudulent export. Additional Information: Following the detection of fraud in the above consignment, inquiries were made into previous exports by the appellants to M/s. Omran Syed Trading Co, Dubai. The appellants had exported silk products valued at Rs. 8 crores and Rs. 4.6 crores, respectively. The Customs authorities at Dubai provided factual details about these exports to the Consular General of India, confirming the discrepancies in the exported goods.
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