TaxTMI 
TaxTMI 
1998 (5) TMI 78
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....nging to M/s. Gold Star Lines, Hongkong. However, he has allowed redemption to the goods to the exporter, i.e. value realised in auction on payment of fine of Rs. 20,000/- and also imposed a penalty of Rs. 20,000/- under Section 114 of the Customs Act, 1962. 2. The facts of the case are that the appellants had misdeclared that the goods were being exported to Maputo in Mozambique. The information received by the DRI Unit Bombay indicated that the goods had been so exported to South Africa on board the vessel "Emrald Star" under the agency of M/s. Arebee Shipping Co. in May 1985. Therefore, it was alleged that the two ships under the agency of Arebee Shipping Co., being utilised regularly for making such clandestine exports. Further ....
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....laration and false records. The partner of the appellants Shri Jaduram Mehta alias Manubhai stated that the appellants export betelnuts, spices and aluminium utensils and due to his old age, he has not been actively engaged in the company work; that his son Mayank S. Mehta solely looks after their imports and exports business and that he is only signing the documents as his son was not authorised to sign the documents. Detailed statement was recorded from Mayank Surendra Mehta. He stated inter alia in his statement that exports were made to Singapore, Maputo, Mauritius and their Singapore office receives export order from different countries including South Africa and they pass on the order to Bombay Branch, and they arrange for export as p....
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....ordingly it appeared that the department could not take any action whereas subsequent to the issue of show cause notice, the party is treated as owner of the goods. The learned Counsel also pointed out that the authorities pointed out this contradictory stand. Further, the Counsel also pointed out that there was no conspiracy among various persons in regard to the export of the goods. He had pointed out that there has to be reasonable link between attempt, preparation and actual execution. The Collector on consideration of the pleas of the Counsel for the appellants rejected all the pleas and relied upon the incriminating documents and the statement of the partner of the appellants Mayank Surendra Mehta who had explained the manner in which....
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....re and were required to be auctioned and the same had been done in accordance with law and the said sale of the goods has no connection with the proceedings; they are independent in nature. 6. On careful consideration of the submissions made, we notice that the appellants themselves have admitted the manner in which the goods were being sent to South Africa by showing wrong address at Maputo. The evidence collected by the department is documentary as well as by admission and the statements have not been resiled nor better evidence produced by the appellants to counter the charge made out by the department. Therefore, the Collector has rightly upheld the charge that the appellants deliberately attempted to export the goods to a prohi....