2004 (8) TMI 541

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.... JDR, for the Respondent. [Order]. -  This appeal filed by Karnataka Synthetics Processors (Export), Pvt. Ltd., the appellants herein are directed against the Order-in-Original No. 161/2001/CAC/CC/SPS, dated 19-4-2001 (issued on 23-4-2001), by which the Commissioner has ordered confiscation of goods viz. 44 cartons of Dyed fabrics manufactured out of spun yarn from man-made fibre, with ....

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.... alia admitted that the export goods covered by the said shipping bill were stamped as 'Made in Shanghai-China," as against what was declared in the shipping bill as "Made in India". The exporter admitted the lapse and has prayed for leniency. On the request of the exporter, right of issue of cause notice was waived and the appellants were granted personal hearing on 19-4-2001 and after due proces....

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....smuch as there was no misdeclaration with reference to the country of origin of the goods in the shipping bill and inasmuch as the goods were also cleared by the Central Excise Department under AR-4 form, he prayed for setting aside the impugned order and allowing the appeal. 4. Shri M.H. Shaikh, learned SDR appearing for the Revenue reiterated the department's view and prayed for rejectio....

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....at order of confiscation of the goods was not in accordance with law. Consequently, penalty on the appellants under Section 114(1) is not imposable. I also observe that though the adjudicating authority has mentioned the penal provision in the finding portion of the order, he has not indicated in the order portion, under which particular Section, penalty has been imposed. The exporter has also not....