1970 (1) TMI 51

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..... Choudhury for the Appellant. N.S. Bindra, S.P. Nayar, M.C. Chagla and D.N. Gupta for the Respondent. JUDGMENT Bhargava, J. - The appellants in these appeals were exporters of jute carpet backing cloth and, in connection with some exports by them between the period January, 1957, to January, 1963, penalties have been imposed on them under section 167(8) of the Sea Customs Act for contraventio....

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....ure lower than the real sale value. The second defect found was that, in the declarations, it was stated that the invoice value declared was the full export value of the goods and was the same as that contracted with the buyer whereas, in fact, the goods had not been sold to the buyer and were being exported on consignment basis, so that the correct declarations should have been that the declarati....

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.... of the Act does not amount to contravention of the restrictions imposed by that provision. That decision is fully applicable to the present cases before us on this point and, in view of that decision, the imposition of the penalties, on the basis that the undervaluation of the goods amounted to contravention of section 12(1), is unjustified. We may add that we see no justification for granting th....

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....1) does not require a declaration. A declaration, which is in contravention of the Rules or the Forms prescribed under the Rules, may be" penalised under section 23 of the Act, but such contravention will not attract the provisions of the Sea Customs Act. Under section 23A of the Act, only a breach of restrictions imposed by section 12(1) of the Act is to be deemed to be contravention of restricti....