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TMI Blog1999 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of 15% of the export value of the goods as per the provisions of Sl. No. 491 of the Annexure to Public Notice No. 6(RE-98)1997-2002, dated 15-4-1998 issued by Director General of Foreign Trade under the EXIM Policy 1997-2002. The Dy.Commissioner of Customs examined the goods and found the same to be books without multi colour printing, albeit with multi-colour cover. He held that the books were not classifiable as multi colour printed books under the DEPB Sl. No. 491 ibid and that the party had mis-declared the goods in contravention of the provisions of Section 50 of the Customs Act, 1962. The Dy. Commissioner, on this ground, held the entire quantity of books liable to confiscation under Section 113(d) of the Customs Act. He also hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under DEPB scheme. I have heard the learned advocate Shri Ashwal Vadhera (learned advocate Shri Sudhir K. Makkar with him) for the appellants and learned JDR Shri Y. R. Kilania for the department. 4. The learned Advocate has submitted that the finding of the lower authorities that the goods were mis-declared in the shipping bill is not sustainable on facts. Even otherwise, he proceeds to submit, an order of confiscation of the goods under Clause (d) of Section 113 of the Customs Act cannot be sustained on the ground of mis-declaration of export goods inasmuch as the said clause (d) is applicable to only those goods export whereof is prohibited by or under the Customs Act or any other law for the time being in force. The goods in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Committee certified the goods as steel skull scrap fit for export under the export licence. Endorsements to this effect were made on the Shipping Bill also. When the goods were subsequently taken to the customs authorities for the purpose of exporting the same, the said authorities maintained that a part of the goods was not steel skull scrap and they seized the entire goods on board the ship under Section 178 of Sea Customs Act. On 27-5-1957, the Customs authorities by notice asked the party to show cause why the goods should not be confiscated and why penal action should not be taken against them under Section 167(8) and (37) of the Sea Customs Act. The Additional Collector of Customs adjudicated the matter and ordered confiscation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act read with Rule 11 of the Foreign Trade (Regulations) Rules 1993. As long as the export of goods was not prohibited by the Customs Act or any other law for the time being in force, the adjudicating authority could not have validly and lawfully confiscated the books in question on the ground of mis-declaration in Shipping Bill, even if it was assumed that the books were so mis-declared, the learned advocate has submitted. 7. The learned Advocate has further relied on the decision of the Tribunal in the case of United Timber Industries v. Commissioner of Customs, Nhava Sheva, reported 1999 (107) E.L.T. 704 (Tribunal). In that case, the Tribunal, after referring to Rule 11 of the Foreign Trade (Regulations) Rules and Section 50( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962, I observe that goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force are liable to confiscation. In the instant case, it is not disputed that there was no prohibition on export of the goods imposed by or under the Customs Act or any other law at the relevant time. Therefore, as rightly contended by the learned advocate, the said clause (d) of Section 113 of the Customs Act was not applicable to the goods in question at the relevant time. Further, following the ratio of the decision of Hon ble Supreme Court in the case of M.G.Abrol, Additional Collector of Customs, Bombay and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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