9911796707
TMI Blog2002 (2) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... back. But on receipt of information, the officers of the Directorate of Revenue Intelligence (in short DRI) detained those consignments for detailed examination while lying in the export shed and awaiting customs clearance. The consignments of appellant No. 1 were examined on 7-1-99 and 12-1-99. While of appellant No. 2 were examined on 18-1-99 and 25-1-99. Similarly, consignments of appellant No. 3 were examined on 14-1-99 and 8-2-99. All the examinations were conducted in the presence of the independent witnesses. The consignments contained garments of various types. The samples were also drawn from the consignments and were shown to Manoj Kumar and Garish Sahni who disclosed that the market value of the garments was much less than the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls. For coming to the conclusion that the market value of the goods was much less than the amount of the drawback due reflected in the shipping bills, reliance has been placed soley on the testimony of Manoj Kumar of Young Mode Fashion Pvt. Ltd. and Garish Sahni of M/s. Life Time Wears to whom the samples taken from the consignments were shown in the office of DRI at CGO Complex. But the occular testimony of both these witnesses, in our view, being vague and general could not be accepted as gospel truth for arriving at the conclusion that the market value of the goods was much less than the amount of drawback claimed by the appellants in the shipping bills. Both these witnesses have only on eye examination, given market value of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scation. 8. Apart from this, the confiscation of the goods even if market value of the goods was found to be less than the amount of drawback claimed, could not be ordered under Section 113(d) and 113(i) of the Act, as the goods did not fall within the ambit of prohibited goods. 9. The expression 'prohibited goods' stands defined in Section 2(33) of the Act as under :- "'Prohibited goods' means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with". Admittedly, the export of the impugned go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed by or under this Act or any other law for the time being in force. There is nothing on record to suggest if the impugned goods were sought to be exported contrary to any prohibition. The export of the goods was permissible at the relevant time and no prohibition under this Act and no other law for the time being was in force under which the export was not permissible. Therefore, under this Clause (d) the confiscation of the goods could not be ordered. 12. Similarly, under Clause (i) of this Section, the goods became liable for confiscation when these did not correspond in any material particulars, with the entry made under this Act or in the case of baggage, with the declaration made under Section 77 in respect thereof. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
