1992 (8) TMI 189
X X X X Extracts X X X X
X X X X Extracts X X X X
....ve an option to redeem the same on payment of Rs. 10,000/- and imposed a personal penalty of Rs. 20,000/- on the appellants. 2. The brief facts of the case are that M/s Food Specialities Ltd. Moga used to export Lactogen to Subhala Trading Concern, Kathmandu, on the basis of permit obtained from Indian Embassy, Kathmandu. The permit was for 41 M.T. The validity was extended upto March 1989 vide Embassy's letter No. Kat/Con/2218/5/88 dated 4-1-1989. Food Specialities Ltd., Moga already exported 40.992 M.T. Lactogen to Kathmandu and only remaining 8 Kgs. of Lactogen was due for export. Meanwhile on 10-3-1989 M/s Dooars Transport Pvt. Ltd. Raxaul (the present appellants), who were the clearing agent of the F. S. Ltd. presented bill of expor....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... confused in the matter and so they committed the fault. 4. Thereafter, show cause notice was issued and the appellant replied to the same and the impugned order was passed after personal hearing. 5. The learned Advocate Shri Sekhar Mookhopadhyay appearing on behalf of the appellants stated that there was no attempt to remove Lactogen to Nepal and at best it can only be a preparation. However, he stated that the Customs authorities themselves cleared for the movement of the goods and there was only a mistake on the part of the appellants. But the learned J.D.R. Shri B.B. Sarkar stated that there was an attempt on the part of the appellant to illegally export Lactogen to Kathmandu without a necessary permit in this behalf. He, therefor....
TaxTMI