2009 (10) TMI 700

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..... s. 1,00,000/- and a penalty of Rs. 50,000/-, which were imposed in relation to the export of certain goods declared as mill-made other than grey printed cotton made-ups in a shipping bill dated 15-11-1996, which was filed under DEPB scheme. The appellant declared that the description and other particulars of the goods were true. This declaration was given in compliance with Sub-Section (2) of Se .....

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..... the exporter an option to redeem the same on payment of a fine of Rs. 1,00,000/- (Rs. One Lakh Only) within one month from the date of this order. I also impose a penalty of Rs. 50,000/- (Rs. Fifty Thousand Only) on the exporters. On compliance of the payment as ordered above the Shipping Bill shall be suitably amended in terms of the findings noted in the examination report and the export should .....

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..... dutiable. Neither of the lower authorities specified any alphabetical clause of Section 113. In this scenario, the learned SDR has come out with a suggestion that clause (h) and/or clause (i) could be invoked in the facts and circumstances of this case. Clause (h), as it existed at the time of exports, reads thus :- Any dutiable or prohibited goods which are not included or are in excess of th .....

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..... s been cited before us. Consequently, the redemption fine imposed on the appellant in lieu of confiscation of the goods cannot be sustained. 3. The learned counsel for the appellant has fairly submitted that, at best, the penal provision applicable to the facts of this case would be Section 117 (residuary provision) of the Customs Act. This section reads as under :- Penalties for contraventio .....

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..... feasance can hardly go unpunished. The relevant provision for penalty, in this context, is Section 117. At the relevant time, a penalty of Rs. 1,000/- was imposable under this provision. We, therefore, hold that the appellant is liable to be mulcted with a penalty of Rs. 1,000/- for the misdeclaration made by them in the relevant shipping bill under Section 50(2) of the Act. In the result, penalty .....

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