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Issues:
1. Interpretation of clause (d) of Section 113 for confiscation of goods and imposition of penalties. 2. Application of clause (3) of Section 3 of the Export Trade (Control) Order regarding misdeclaration of goods. 3. Determining if misdeclaration of weight falls under the provisions of clause 3(3) of the Export Trade (Control) Order. 4. Analysis of the objectives of sub-clause (3) of clause 3 of the Special Control Order. 5. Review of previous tribunal decisions regarding misdeclaration and confiscation of goods. 6. Assessment of penalties and fines imposed in the case. Analysis: 1. The issue revolved around the invocation of clause (d) of Section 113 for confiscation of goods and imposition of penalties on exporters due to a shortage in the weight of polyester fabrics exported under the DEEC scheme. The Commissioner held the goods liable for confiscation and imposed penalties, leading to appeals challenging the application of this provision. 2. The contention was whether the misdeclaration of weight of the goods fell under the purview of clause (3) of Section 3 of the Export Trade (Control) Order. The argument focused on whether the weight misdeclaration was significant enough to deem the goods as prohibited for export under this clause. 3. The interpretation of clause 3(3) of the Export Trade (Control) Order was crucial in determining if the misdeclaration of weight was a violation. The debate centered on whether the misdeclaration of weight, especially in cases where the export contract was based on weight specifications, could be considered a breach under this clause. 4. The analysis delved into the objectives of sub-clause (3) of clause 3 of the Special Control Order introduced in 1988 to prevent exports of goods that did not align with the exporter's declaration. The weight misdeclaration was deemed significant, especially under the DEEC scheme where import duty was based on weight specifications. 5. Previous tribunal decisions were reviewed to assess their applicability to the current case. The judgments in Badriprasad & Sons v. C.C.E. and Silicon Silk Mills v. C.C.E. were analyzed to determine their relevance to the misdeclaration and confiscation issues at hand. 6. Finally, the assessment of penalties and fines imposed on the exporters was scrutinized. The appellate tribunal found the penalties excessive and reduced the redemption fine and penalties based on the percentage of weight discrepancy, providing relief to the appellants while upholding the confiscation of goods. In conclusion, the judgment allowed the appeal in part, granting consequential relief to the appellants by reducing the fines and penalties imposed on them.
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