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TMI Blog2006 (8) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.G. Chacko, Member (J)]. M/s. Genuine Garments (Appellants in Appeal No. C/474/2000) filed a shipping bill on 30-12-1998 in the Customs House, Tuticorin for export of 334 cartons containing garments, Claiming Rs. 10,36,000/- as drawback of duty on raw materials. On the basis of report of inspection of goods given on the revered page of the shipping bill, the goods were cleared for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping bill. The show-cause notice also proposed to impose penalties under Section 114 of the Customs Act on M/s. Genuine Garments (exporters) and their CHA M/s. Cargomar (Appellants in Appeal No.C/441/2000). The proposals in the show-cause notice were contested. In adjudication of the dispute, learned Commissioner of Customs passed the following order :- "1. I, hereby, reject the draw back claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscate 104 cartons of garments only. A similar error apparently found its way into the quanta of penalties also. 3. It has been argued by learned Counsel that, as the goods were already exported, Section 113 of the Customs Act was not invocable for confiscation and Section 114 was not invocable for imposing penalties. In this connection, reliance has been placed on the judgment of the Calcutta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the provision, their lordships held that Section 113 and 114 were applicable to such goods. The ruling of the Full Bench has to be followed in preference to that of the Division Bench. Hence the legal objection raised by learned Counsel is untenable. 4. For the reasons already recorded, we set aside the impugned order and allow these appeals by way of remand, directing the Commissioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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