9911796707
TMI Blog1997 (2) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. The appellants filed 3 shipping bills on 17-7-95, 20-7-95 and 25-7-95 for export of Dyed printed Polyester Viscose blended fabrics 95% - 5% under D.E.E.C. Scheme. They claimed the export against advance licence application dated 24-8-94. The Nhava Sheva Customs authorities examined the goods and drew samples therefrom. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the misdeclaration which was also admitted in a statement of Shri T.L. Wanwari, authorised signatory who further had said that as a result they would have obtained higher entitlement of polyester filament yarn under DEEC Duty free import. The goods were ordered to be confiscated with a fine of Rs. 8 lakhs in lieu of confiscation. A penalty of Rs. 5 lakhs was imposed. 2. We have heard Shri S.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 92, thus rendering the goods liable to confiscation under that Act. By the same token the goods have been rightly held liable for confiscation under Section 113(d) of Customs Act and the appellants for a penalty under Section 114(i) thereof. The order of confiscation and penalty is hence upheld. A plea has been made that the goods are not prohibited for export and that the level of fine and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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