2001 (8) TMI 602

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....f other two, of polyester staple fabric and viscose staple fabric. The percentage of each of these yarns was indicated. Test of samples of the consignments showed a variation in the presence of these yarn, showing a lesser quantity of polyester filament yarn or polyester synthetic fibre. The variation between the declared quantity and the ascertaining quantity was 2.4% to 7%. Oral notice was communicated to the appellant proposing confiscation under Section 113(d) of the Act and penalty under Section 114. In the order impugned before me, the Commissioner has found a contravention of Rule 11 of the Foreign Trade (Regulation) Rules, 1993 rendering the goods liable to penalty under Section 11(5) of the Foreign Trade (Development and Regulation....

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....ch information in respect of goods tendered for export or brought into a customs area for export. Sub-section (1) of Section 11 of the Foreign Trade (Development and Regulation) Act, 1992 provides that no export or import shall be made by any person except in accordance with the provision of the Act and Rules made thereunder and the export and import Policy for the time being in force. Sub-section (5) of Section 11 provides for confiscation of goods "where any contravention of any provisions of this Act or any rules and orders made thereunder or Export and Import Policy is being or attempted to be made." Section 13 provides for adjudication of confiscation or penalty by the Director General of Foreign Trade or such other officer as the Cent....

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....s a prohibition against export of the goods. Similarly is the position regarding sub-section (4) of Section 46 of the Act relating to imported goods. The purpose of such a declaration is to insist on the exporter or the importer, as the case may be, to clearly furnish the relevant information, and for him to bind himself to the consequence of not doing so. These provisions are thus, designed for implementation of other provision relating to prohibitions or restrictions of export and import of the goods. They are themselves neither prohibitions nor restrictions. Are the goods liable to confiscation under clause (d) of Section 111? The answer is clearly in the negative. 6. Of the six shipping bills that we have considered, two were ma....