2000 (6) TMI 401

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....urunathan, Asstt. Commissioner, for the Respondent. [Order]. -  This is an appeal filed by M/s. Devatha Silk House, Bangalore, against the order dated 29-12-1999 issued by the Additional Commissioner of Customs (Gr. 7) confiscating 396.136 kgs. of Mulberry Raw Silk under section 111(o) of the Customs Act, 1962 and imposing a fine of Rs. 1,00,000/- and penalty of Rs. 10,000/- on the impo....

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....t utilised towards fulfilment of export obligation and was therefore imported in excess. Since it was a bona fide default in fulfilment of the export obligation, the appellant as required by the licensing authority paid the customs duty with interest at 24% and surrendered the valid SIL and obtained certificate of Discharge of Export Obligation from the licensing authority. They submit that once t....

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....ence. It was therefore contended that the order of confiscation and imposition of fine and penalty were valid. He also cited the decision of the Commissioner (Appeals) in the case of M/s. Pattu Exports to support the stand that action under the Customs Act, 1962 was maintainable in this case. 4. I have carefully gone through the records of the case and the submissions made by the appellant....

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....toms duty with interest and also surrendered SIL, as required under the DEEC scheme and the JDGFT has consequently issued a discharge certificate to the effect that export obligation has been fulfiled by them in respect of the above cited Advance Licence. As far as the licence is concerned, therefore action under Section 111(o) is not justified, as the licensing authority, the appropriate authorit....