2003 (10) TMI 485

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.... Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The facts leading to the filing of the present applications are that against the order of the Commissioner of Customs, Mumbai, holding 750 packages containing cotton knitted T-shirts liable to confiscation under Section 113(i) of the Customs Act and imposing of a fine of Rs. 15 lakhs due to non-av....

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....and Shri S.V. Parelkar, learned DR. 3. The legal submission raised before us is that Section 113(i) of the Customs Act, which has been invoked against the applicants, is not attracted as the goods were not even attempted to be exported inasmuch as they were intercepted after being loaded on trucks and tempo outside the godown of M/s. Shriram Warehousing Corporation, Bhiwandi, and the appli....

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....a clear attempt on the part of the applicants to export the goods, thus attracting the provisions of Section 113(i) of the Customs Act. He further submits that the non-cancellation of shipping bills in September, 2000 by the applicants would also show that they were attempting to export the goods. 5. We have carefully considered the rival submissions and find prima facie force in the conte....