2004 (7) TMI 521

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..... 6A of the Custom Central Excise Duty Drawback Rules, 1995 read with Section 76(1)(b) of the Custom Act, 1962. (ii) Why the duty drawback of Rs. 3,58,486/- against the export of the goods vide Shipping Bill No. 1093202, dated 9-11-1998 for which the remittance has not been recovered should not be denied. (iii) Why the goods should not be held liable to be confiscated under Section 113(d) 113(i) of the Customs Act, 1962 and in case of their non-availability, why the redemption fine in lieu of confiscation be imposed. (iv) (v) Why the penal action should not be taken against him under Section 114 and why interest should not be demanded under Section 75A(2) of the Customs Act, 1962 on the wrongly paid amount. 2. During the c .....

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..... m the exporter firm with interest, denied the pending drawback and ordered the confiscation of the goods under Section 113(d) and 113(i) as exported on all the five shipping Bills and found that as the goods were not physically available for confiscation, he imposed penalty of Rs. 10 lakhs on the present appellant amongst others. Hence this appeal. 3. Heard both sides and considered the issues - (a) There is no material on record that the appellant had acted in any manner, as regards the activity of Export of the goods subsequent to filling of Shipping Bill under Section 50 of Customs Act, 1962. The statements recorded are contradictory, while the statement of the appellant, as relied, records that Shri Chandragupta is a Custom Hous .....

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..... extend a remote concert of the appellant with the subject exports, especially as regards any act or abetment thereof or to any act or omission which would render the goods liable to confiscation. The appellants alleged acts, about procurement of the exporting firm by purchase from a Chartered Accountant, is not corroborated in any manner in the impugned order as also the alleged knowledge about procurement of the garments. Introduction of Shri Chandragupta established, would only render such abetment assistance in the realm of Preparation to Export and not attempt or successful exports . Preparations to Export is not covered under Section 113(d) which covers attempts and or Section 113(1), which covers goods entered for exportati .....

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