2003 (3) TMI 623

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....Respondent. [Order]. - As per facts on record the appellants filed three bills of export for export of 14 bales, 20 bales and 3 bales to Bangladesh. Along with the bill of exports, truck carrying the said goods was also presented before the Superintendent of Customs, in-charge of cargo section of Petrapole ICS for clearance of export. Physical examination of the goods loaded in the said truc....

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....s were loaded in the truck. The appellants have also claimed that the goods were subsequently delivered by the railways and have subsequently been exported by them under a fresh bill of export on 26-4-2001 as the validity of the letter of credit was till 30-4-2001. They have submitted that the fact of non-receipt of the goods covered by the third bill of export could not be brought to the notice o....

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....d in his impugned order that the goods were purchased at Salem and were despatched through transporter at Calcutta and not by rail as claimed by the appellant. In any case the appellants' contention that the message as regards non-availability of consignment covered by bill of export No. 87158 could not conveyed to their CHA, is not convincing inasmuch as they could have sent the said message thro....

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.... the said short-fall in the consignment was not detected by the officers, the same could have been exported resulting in DEPB benefit to the appellant Subsequent exports of the goods does not dilute the offence committed by the appellant. The provisions of Section 132 provide for levy of fine in case the appellant makes, signs or use or causes to be made, signed or used in declaration, statement o....