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High Court overturns penalty for attempted export without drawback claim under Section 114 The High Court of Calcutta, comprising Hon'ble Justice Pinaki Chandra Ghose and Hon'ble Justice Sankar Prasad Mitra, set aside the penalty imposed on the ...
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High Court overturns penalty for attempted export without drawback claim under Section 114
The High Court of Calcutta, comprising Hon'ble Justice Pinaki Chandra Ghose and Hon'ble Justice Sankar Prasad Mitra, set aside the penalty imposed on the appellants for attempting to export goods without a proper claim for drawback. The Court held that the penalty provision under Section 114 of the Act did not apply as the goods were exported under free shipping bills without any claim for drawback. The appeal CUSTA No.5 of 2008 was dismissed, affirming the Tribunal's decision in favor of the appellants.
Issues involved: Interpretation of penalty provisions u/s 114 of the Act for attempt to export goods without proper claim for drawback.
Summary: The High Court of Calcutta, comprising Hon'ble Justice Pinaki Chandra Ghose and Hon'ble Justice Sankar Prasad Mitra, considered an appeal regarding the imposition of a penalty for attempting to export goods improperly. The Court noted that u/s 114 of the Act, a penalty can be imposed if goods are under claim for drawback, with the penalty not exceeding the amount of drawback claimed or Rs. 5,00,000, whichever is greater. The Tribunal found that the penalty provision applied by the adjudicating Commissioner was not applicable in the case at hand, as the goods were exported under free shipping bills without any claim for drawback under Section 74 or Section 75 of the Customs Act, 1962. Consequently, the Court set aside the impugned order imposing penalties on the appellants and allowed their appeals. The Court dismissed the appeal CUSTA No.5 of 2008, affirming the Tribunal's decision. All parties were directed to act on a signed copy of the order, and urgent certified copies were to be provided upon application and compliance with formalities.
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