9911796707
TMI Blog2001 (12) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been preferred against the impugned order-in-original dated 20-3-2001 passed by the Commissioner of Customs vide which he had ordered confiscation of the goods under Section 113(d) of the Customs Act with an option to get the same redeemed on payment of fine of Rs. 3,00,000/- and imposed penalty of Rs. 1,00,000/- on the appellants. 2. The appellants sought to export the goods b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants for export, the DEPB benefit shall be allowed under appropriate heading only. 3. I have heard both the sides and perused the record. 4. The main issue involved in the present case relates to the nomenclature of the goods sought to be exported by the appellants, for the purpose of DEPB. According to the appellants, as declared by them in the shipping bill, the goods were alloy s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as against 22% claimed under Group Code 61, Serial No. 71(ii), by the appellants. But there is nothing on the record to suggest that if any test was conducted by the said exporter namely M/s. Uma Shanker Khandelwal Co., before giving opinion and that a copy of the opinion was furnished to the appellants. No test of the sample was got conducted from CRCL laboratory in order to ascertain the corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed redemption fine and penalty on the appellants. But keeping all the above referred facts, circumstances and the export policy of the Government, the Commissioner should have sent the sample of the goods for test by the CRCL authority and meanwhile allowed the provisional export subject to the execution of bond/guarantee by the appellants especially when the appellants were prepared to give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The authority shall refer the sample of the goods to the CRCL authorities for examination to ascertain the true/correct nomenclature of the goods. But meanwhile the provisional export of the goods will be allowed to the appellants subject to their furnishing a bond-cum-guarantee to the tune of Rs. 2,00,000/- which would be liable to be appropriated in the event of decision going against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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