2001 (12) TMI 709

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....n" includes any restriction. (2)     Whether the provisions of Foreign Trade (Development and Regulations) Act, 1992 as stated in para 1 above and that of the Foreign Exchange Regulations Act, 1973 as stated in para 2 above should be considered as restrictions imposed by or under any other law for the time being in force; (3)     Whether the provisions of Customs Act, 1962 as mentioned in para 3 above should be considered as restriction imposed by/or under the Customs Act; (4)     If the provisions as mentioned in para 1, 2 & 3 above are considered restrictions, whether any export contrary to these restrictions will be considered as export contrary to prohibition imposed b....

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....consignment would not make the goods prohibited from being exported and hence would not attract the provisions of Sec. 113(d) of the Customs Act. Accordingly, the confiscation as well as penalty imposed under Sec. 114 of the Act was set aside and instead penalty of Rs. 1000/- was imposed under the provisions of Section 117 of the Act. Hence, this application. 3. I have heard Shri A. Chopra, D.R. and perused the records. It is the contention of the Revenue that although the expression "any prohibition" occurring in Sec. 113(d) of the Customs Act has not been defined, any restriction on import or export is to some extent a prohibition. It is the departmental representative's contention that mis-declaration of net weight of export good....