2001 (10) TMI 619

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....D.H. Shah, Advocate, for the Appellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is against the order of the Commissioner confiscating under clauses (d) and (i) of Section 113 of the Act, the goods described by Ravi Shankar Films Pvt. Ltd. 35 mm perforated polyester positive film in roll films but found, on examination, to be ....

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....;Clause (d) will apply to goods attempted to be exported or brought within the limits of Customs area for being exported contrary to any prohibition imposed by or under the Customs Act or any other law for the time being in force. 4. The Calcutta High Court in its judgment in CC v. Pankaj V. Sheth - 1997 (90) E.L.T. 31 has held in paragraph 20 as follows : '20. Similarly, under the....

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....f the Rules. This in turn would attract the provisions of Sections 111 and 113 of the Act as goods imported or exported contrary to law and give the Customs Authorities the power to investigate the correct value of the goods in question and for that purpose utilise the method prescribed under Section 14(1).' 5. In the absence of any contrary judgment of the High Court, this judgment is bin....

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....rms). We do not find it possible to accept that the explanation provides the mitigating factor. The exporter failed to derive any benefits from its deliberate wrong declaration only because of some entirely unanticipated contingency which was outside his calculation and not act of any change in his attitude. This does not, in our view, reduce in the gravity of the offence of cross mis-declaration ....