9911796707
TMI Blog2022 (4) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ch circumstances due to which the said inadvertent mistake would have occurred by the appellant. In absence thereof, acknowledgement is nothing but the admission of noticed contravention of the provisions of Customs Act, 1962. Admissions are the best evidence and in terms of Section 52 of Indian Evidence Act admissions need no further proof. The Chemical examiner report of 05.12.2018 though has been impressed upon by learned Counsel for the appellant but the said report also reveals that the essential oil seized from the appellant was sandalwood oil instead of Jasmine Sambac oil which was mentioned on export consignment. Department has also investigated that the earlier also the appellant had been exporting the essential oil in the name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as Jasmine Sambac Oil was actually having the characteristics of Sandalwood oil. Department accordingly alleged the export to have been deemed to be made by the appellant in contravention of the provisions of Customs Act, 1962, export of sandalwood oil being restricted under schedule 2 of Export Policy read with Section 3(2) of Foreign Trade (Development and Regulation) Act, 1992. The export of sandalwood oil was permitted only under appropriate licence. The statement of proprietor of appellant Shri Sandeep Rajpoot was recorded on 19.6.2019 where he acknowledged the consignment to be of sandalwood oil, however, mentioning that Jasmine Sambac oil was mentioned by mistake. Based upon the aforesaid outcome of the investigation, the Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is still liable to be set aside as the Authorities below have failed to appreciate that wrong declaration has happened purely out of mistake. Learned Counsel accordingly prayed that order under challenge be set aside and appeal to be allowed. 4. Per contra learned Departmental Representative laid emphasis upon the findings in the order under challenge in para 5.2 and 5.3 thereof. Emphasis upon para 5.4 has also been made. Appeal is accordingly prayed to be dismissed. 5. After hearing the rival contentions and record, it is observed and held as follows:- The order of confiscation and imposition of fine in lieu thereof along with the imposition of penalty also upon CHA has been passed solely relying upon acknowledgment of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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