9911796707
TMI Blog1970 (1) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ala, P.P. Ginwala, D.N. Mukherjee, R.S. Kumar and A. Choudhury for the Appellant. N.S. Bindra, S.P. Nayar, M.C. Chagla and D.N. Gupta for the Respondent. JUDGMENT Bhargava, J. - The appellants in these appeals were exporters of jute carpet backing cloth and, in connection with some exports by them between the period January, 1957, to January, 1963, penalties have been imposed on them under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the declarations, the invoice value of the goods was shown at a figure lower than the real sale value. The second defect found was that, in the declarations, it was stated that the invoice value declared was the full export value of the goods and was the same as that contracted with the buyer whereas, in fact, the goods had not been sold to the buyer and were being exported on consignment basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his court held that undervaluation in a declaration under section 12(1) of the Act does not amount to contravention of the restrictions imposed by that provision. That decision is fully applicable to the present cases before us on this point and, in view of that decision, the imposition of the penalties, on the basis that the undervaluation of the goods amounted to contravention of section 12(1), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; but that incorrect information related to points on which section 12(1) does not require a declaration. A declaration, which is in contravention of the Rules or the Forms prescribed under the Rules, may be" penalised under section 23 of the Act, but such contravention will not attract the provisions of the Sea Customs Act. Under section 23A of the Act, only a breach of restrictions imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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