9911796707
TMI Blog2001 (6) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. The appellant No. 1 is the sole proprietor of firm M/s. N. Mehta Co., Bombay. The firm filed as an exporter Shipping Bills dated 30-3-1984, for export of 989 pieces of filament/jari/pure silk sarees in 22 cartons to a party in Hongkong in discharge of export obligation against duty free import of Raw Silk under duty Exemption Entitlement Certificate No. 002687 dated 22-2-1982. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Nos. 1 2, only contests the penalty imposed and submitted that there is no evidence of knowledge on part of his client at Sl. No. 1 since he was always at Bombay and the entire work of Export at Bangalore, was looked after by his client A-2. The cartons containing the correct goods were examined by the Silk Board Officers and sealed by them. The goods as procured, were found at Brindavan Hote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to export cotton sarees and other cotton goods instead of declared 968 pieces of Silk Sarees declared at FOB value of Rs. 6,56,852/-. The declared value of goods found was to be only Rs. 89,250/- for 357 silk sarees and Rs. 1,658/92 for cloth i.e. about Rs. 91,000/- amounting to Rs. 5,65,000/- approximately. Therefore, we find that penalty of Rs. 5,00,000/- imposed on the proprietor and Rs. 1 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ensure that the export of correct goods should take place. Therefore, penalty of Rs. 1,00,000/- imposed on him is found to be adequate and justified as imposed and confirmed. 4. In view of our findings, the appeal of Shri N.M. Mehta is partly allowed by reducing the penalty imposed on him under Section 114 of Customs Act, 1962 to Rs. 1.5 lakh. The confiscation of the goods and redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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