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TMI Blog2016 (7) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... e’, the appellant manufactured ‘sliver/carded web’ out of polyester procured locally - Held that: - Section 113(d) of Customs Act, 1962 can be invoked to confiscate the export goods. The export is allowable against free shipping bills. The goods could have been denied the privilege of fulfilment of export obligation which would have sufficient for any action to be taken on import goods - penalty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;The goods were held liable for confiscation under Section 113(d) of Customs Act, 1962 for export in contravention of Section 50(2) of Customs Act, 1962 and of Notification No. 43/2002-Cus., read with general note 1 of Handbook of Procedure Vol. 2. Appellant had imported 'acrylic waste' valued at Rs. 16,13,151 (with duty liability of Rs. 9,70,219/-) under advance licence No. 0310163731/21-10-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export of goods valued at Rs. 20,39,568 had erroneously been declared to be in fulfilment of export obligation that was already discharged by the other two shipping bills and the fine and penalty are, consequently, disproportionate. 5. Learned Counsel for appellant relied upon the decision of the Tribunal in their own case relating to the imported waste which had been remanded to ascertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of goods exempted under advance licence scheme. They do not purport to govern export goods except to the extent of allowing permitted export goods to be due discharge of export obligation. 8. In the above circumstances we are not convinced that Section 113(d) of Customs Act, 1962 can be invoked to confiscate the export goods. The export is allowable against free shipping bills. The good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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