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TMI Blog2018 (3) TMI 1678X X X X Extracts X X X X X X X X Extracts X X X X ..... the export goods must necessarily be related to the entries prescribed for the purposes of assessment and grant of let export order. The various requirements of declaration under the DFIA scheme, separately for pre-import and post-export, are for compliance with the scheme and cannot be a prescription under Customs Act, 1962 unless specified particularly. The invoking of section 113 (d) would therefore, not appear to be a valid application of the law. Section 113(i) of Customs Act, 1962 is invokable for nonconformity of goods with any material particular declared in the shipping bill - In the absence of a finding on the value of export goods, confiscation under section 113(i) of Customs Act, 1962 would fail. Without the sustenance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimants under the DFIA scheme, the incorrect declaration of the fabric contained in the export product as 250 GSM, the opinion of the National Institute of Fashion Technology and the Apparel Training Design Centre whose expertise in matters of textile fabrics is acknowledged and the computation of unduly high wastage or inaccuracy of description as intended for ladies, the adjudicating authority has held that the declaration mandated under section 50 of Customs Act, 1962 was contravened by suppression of description and misdeclaration leading to the confiscability of the export goods under section 113 (d) and 113(i) of Customs Act, 1962 with consequent penalties under section 114 of Customs Act, 1962. 3. Learned Counsel for appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in the Foreign Trade Policy. With this ascertained misdeclaration, he contends that the impugned order cannot be faulted for confiscation of the goods and imposition of penalties. 5. It is unnecessary for us to state that proceedings under the Customs Act, 1962 are required to be in conformity with the prescriptions in that statute. The adjudicating authorities are competent to recover duty short-paid and erroneous refunds and to confiscate goods that are improperly imported or improperly exported. Our perusal of the Customs Act, 1962 does not provide any enlightenment for the authority to deny the benefits of DFIA sanctioned by the competent authority. There is no doubt that the exemption notification governing the import of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first manifested in the reappraisal of the value of the export goods. Despite the findings arrived at by the adjudicating authority that the weight/size of the goods does not conform to the measurements that normally fit ladies or that the fabric content in the export goods was unduly inadequate, the impugned order is strangely silent on assigning a fresh value to the exported goods. In the absence of such a revaluation, the findings of the adjudicating authority on the description of the goods, notwithstanding the logical clarity of arithmetical computation, would not sustain. In the absence of a finding on the value of export goods, confiscation under section 113(i) of Customs Act, 1962 would fail. 8. Without the sustenance of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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