2002 (5) TMI 178

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..... wo adjudication orders whereunder the Commissioner of Customs, Calcutta held that certain consignments which had been exported by the appellant were liable to confiscation under Section 113(i) of the Customs Act, 1962. Even though the goods were not available for confiscation and the same had already been exported, having regard to the liability of the goods in question to confiscation, the Commis .....

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..... he offloading of the containers took place after all the export procedures, like assessment of the shipping bill, examination of the cargo and passing of let export order by the customs authorities. Prior to that Central Silk Board Authorities had examined the consignment and sealed the same. The examination of the five containers showed that the materials shipped in them were scarves made out of .....

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..... of fraud in the above mentioned consignment Customs authorities initiated inquiries about the previous exports of the appellant exporters. It was noticed that in fulfilment of export obligation the appellant exporters had made exports to M/s. Omran Syed Trading Co, Dubai, during December, 1994 to March, 1995. M/s. Annapurna Yarn Fabrics had exported eight consignments of silk products valued arou .....

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