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TMI Blog1991 (2) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ants presented on 23-11-1987, 35 bails containing 1800 pieces of woollen garments (1600 gents shawls and 200 ladies shawls) valued at Rs. 1,20,400/- for inspection by the Customs Staff before they are exported to Dubai. The Customs, on examination, found 2623 pieces of woollen garments (1622 pieces of gents shawls and 531 pieces of ladies shawls and 472 pieces of rumals) as against 1800 pieces mentioned in the Shipping Bill. The Customs Authorities also did not agree with the declaration of price made by the appellants and therefore, sought opinion of the two expert firms. The appellants declared the price at Rs. 66 per piece of gents shawls whereas experts firms gave the opinion that the price of gents shawls is Rs. 100/- to 103/- per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovides inter alia, that the restrictions imposed by or under Section 13 clause (a) of sub-section (1) of Section 18 and clause (a) of sub-section (1) of Section 19 shall be deemed to have been imposed under Section 11 of the Customs Act, 1962 (52 of 1962), and all the provisions of that Act shall have effect accordingly. Section 11 of the Customs Act empowers the Central Govt. to prohibit either absolutely or subject to such conditions as may be specified in a Notification, the import or export of goods of any specified descriptions. Section 113 of the Customs Act says the following export goods shall be liable to confiscation : (a-c) .............................................. (d) Any goods attempted to be exported or brought within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the exporter, having regard to the prevailing market conditions, expects to receive on the sale of the goods in the overseas market, and affirms in the said declaration that the full export value of the goods (whether ascertainable at the time of export or not) has been, or will within the prescribed period be, paid in the prescribed manner; 8. Therefore, it follows from Section 18 that the exporter has to furnish to the prescribed authority a declaration in the prescribed form supported by such evidence or material which among others, shall include the amount representing the full export value of the goods. 9. The findings of the Collector discloses that there is a misdeclaration not only in the quantity of the goods to be exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eign Exchange Regulations Act, 1947 but there is no difference between Section 12 and Section 23A of the old Act and Section 18(l)(a) and Section 67 of the new Act. 11. Therefore, in view of the above there is no substance in the contention of Shri Aggarwal that Sections 113 114 of the Customs Act are not applicable. We may also point out that the judgment relied upon by Shri Aggarwal viz., U.O.I, v. Shree Ram Durga Prasad (P) Ltd. (AIR 1970 1597 SC) has been considered by the Supreme Court in M/s. South India Coir Mills (supra) and observed that Hegde JJ speaking for himself and Bachawat JJ gave a narrow interpretation of Section 12(1) as it stood then. We may also point out that in Shree Ram Durga Prasad (P) Ltd., Shri Hegde JJ, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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