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TMI Blog1988 (7) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... Cardboard which was cleared duty-free under Notification No. 117/78-Cus., dated 9-6-1978. The Collector has also held that the appellants were guilty of mis-declaration in the shipping bills relating to export of frozen shrimps which were liable to confiscation under Section 113 of the Customs Act, 1962 and since the goods were not available for confiscation, he has imposed a penalty of Rs. 50,000/- on the appellants under Section 112 of the Customs Act. The charge against the appellants was that they imported two consignments of White Cardboard through Madras Port free of duty in terms of the above notification against Advance Licence. According to the terms of the Advance Licence, the appellants were to export 2,50,000 Kgs. of frozen shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e licence. Appeal No. CD/SB/3033/87-D has been filed by the appellants against the said Order-in-original dated 2-7-1987 challenging the Collector's decision regarding jurisdiction. 2. Appeal No. C/2974/87-D challenges Order-in-original No. AP/INT/17/86-Cus., dated 12-6-1987 passed by the Collector of Customs, Cochin in which he has confirmed the demand for customs duty amounting to Rs. 8,79,516.60 on imported White Cardboard. He has also held that the appellants exported the goods by mis-declaring the packing materials in the shipping bills which made the goods liable to confiscation under Section 113(i) of the Customs Act, 1962 and since the goods were not available for confiscation, he imposed penalty of Rs. 50,000/- on the appellants M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants mis-declared the packing materials in the shipping bills in respect of the export of frozen shrimps through Cochin Port to get the export obligation discharged and to evade payment of import duty on White Cardboard and thus, they were guilty of mis-declaration which made the goods liable to confiscation under Section 113(i) of Customs Act and since the goods were not available for confiscation, he imposed personal penalty of Rs. 60,000/- under Section 114 ibid on the appellants. The White Cardboard was imported under Bill of Entry No. 2301 dated 17-4-1985. Show Cause Notice alleging contravention of the conditions (d) and (e) of Notification No. 117/78-Cus., dated 9-6-1978 and proposing action as indicated above was issued by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid decision was followed by the Tribunal in (i) Orders No. 48-49/1988-D dated 18-1-1988 in Appeals No. C/3071/87-D and C/815/1987-D in the cases of M/s. Relish Foods (Pvt.) Ltd. and M/s. Kerala Export Pvt. Ltd., (ii) in Order No. 369/1988-D, dated 19.5.1988 in Appeal No. C/A No. 3051/1987-D in the case of M/s. M.K. Fisheries and (iii) in Order No. 451/1988-D, dated 7-7-1988 in Appeal No. C/3052/1987-D in the case of M/s. Costa Foods, Cochin v. Collector of Customs, Cochin. Shri Jain has also relied on the decision of East Regional Bench of this Tribunal in the case of Ram Narain Bishwa Nath v. Collector of Customs, Calcutta reported in 1988 (34) E.L.T. 202 (Tribunal) in which a similar view regarding jurisdiction was taken. Shri Jain has f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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