9911796707
TMI Blog1985 (2) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... toms. Annexure-2 contains an order of the appellate authority, and Annexure-3 contains an order of the revisional authority. These orders have been passed under the provisions of the Customs Act, 1962 (hereinafter referred to as "the Act"), 3. The question for consideration in the present case is : Whether the petitioner was exporting the prohibited goods as mentioned in the Exports (Control) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to the petitioner's case, he was exporting 28 pieces of woollen wall hangings. The case of the petitioner was rejected by all the authorities. However, the respondents are required to prove that the petitioner was exporting either handwoven woollen carpets or woollen chain stitched rugs. 6. It is contended by the learned counsel for the petitioner that there is no finding that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... woollen chain stitched rugs, the sentence, imposed upon the petitioner is not in accordance with law. Hence, I quash partly Annexures-1, 2 and 3 only to the extent of imposition of penalty under Section 114 of the Act. The remaining portion of Annexures-1, 2 and 3 is not being interfered by me. 8. In this circumstance, I set aside the imposition of penalty of Rs. 500/- under Section 114 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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