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TMI Blog1990 (6) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal against the order of the Collector of Customs and Central Excise, Jaipur. 2. The learned Counsel stated that briefly the facts are that the appellants had exported certain cut and polished stones on approval basis. The importer returned certain lots and sent information about the items being returned. The appellants filed the Bill of Entry claiming re-import accordingly under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke to mention that the learned Collector has himself observed that I find there is no evidence to suggest that the importers intentionally misdeclared the contents of the consignments covered by Lot Nos. 843,844,845 and 847, since they made the declaration on the basis of advice received from their consignment agent at Singapore. Consequently, the importers have not deliberately contravened the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended on payment of token fine in lieu of confiscation . 6. From this it will be observed that the Collector himself has been good enough to accept their bona fides and has further accepted that it is the consignment agent who has been careless and negligent. It was their contention that in view of these findings the Collector should not have confiscated the goods and should not have imposed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the violation of Customs Act was also involved. Hence the goods were liable to confiscation. 8. However, looking to the circumstances of the case the learned Collector has been good enough to allow re-export on payment of a nominal fine. Hence he opposes the prayer and requests that the order of the Collector may be upheld. 9. I have considered the submissions of both the sides. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case of carelessness or negligence on the part of the exporter (and not the appellant), it would go to show that the violation of the Import and Export (Control) Act and the Customs Act was merely technical and unintentional. In these circumstances there was hardly any cause for imposition of a fine. The Collector having rightly allowed the re-export of the goods in the above circumstances could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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