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TMI Blog2020 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudication) New Delhi vide which he has confiscated the exported carpets with an option to the appellant to release the same on payment of redemption fine of Rs. 20 lakhs. In addition penalty of Rs. 15 lakhs stands imposed upon M/s Kaka Carpets under Section 114 (iii) of the Customs Act, 1962 and penalty of Rs. 5 lakhs each stands imposed on the other two appellants Shri Yadavendra Kumar Roy and Ms Rita Roy partner of M/s Kaka Carpets. The Commissioner has also rejected the declared value of exported goods and has accordingly reduced the drawback claim of the appellants to Rs. 2,39,650/- 2. After hearing both the sides duly represented by Shri Nikhil Agarwal, learned advocate appearing on behalf of the appellants and Shri Anupam Kumar Ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts made a request for provisional release of the exported goods which were subsequently assessed provisionally on 30 July , 2008 and were allowed clearance for export on execution of a bond of Rs. 1.5 crores and furnishing of Bank guarantee of Rs. 13,00,000/-. Let export order was passed on 03 July, 2008 and consignment was exported on 03 August, 2008. Thereafter the appellants were issued a show cause notice dated 18 August, 2009 proposing as to why the exported goods seized vide panchnama dated 28 June, 2008 at the declared FOB value of Rs. 1,43,69,013/- should not be confiscated under Section 113 (i) & (ii) of the Customs Act on account of mis-declaration of the same as regards quantity, description, classification, value and drawback r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le conclusion that the first set of the documents filed by the appellant was inadvertently generated wrong set which is generated on account of computer and software malfunctioning. It is also on record that appellant on being pointed out by the CHA immediately placed the correct document before Customs Authority on the same very date. In such set of circumstances, no mala fide can be attributed to the assessee so as to confiscate the export consignment or to impose penalty upon them. It cannot be out of place to mention here that the second set filed by the appellants correctly covered all the aspects of the export consignment including the quantity, quality description and value etc. As such, we are of the view that the confiscation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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