2004 (10) TMI 392

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....R, for the Respondent. [Order]. -  These appeals are directed against confiscation of 135 packages of goods which had been entered for export under shipping bill No. 1285957 dated 5-2-2003 and imposition of penalty on the Prop. of the exporting firm, Shri Mohd. Illyas. 2. Brief facts of the case are that the aforesaid shipping bill was filed for export of 2900 pieces of ladies d....

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....l of draw back. He, therefore, confiscated the entire consignment including packages 1 to 39 which contained the declared goods under Section 113(d) and 113(i). With regard to the packages bearing Sl. No. 1 to 39 it was specifically observed that these were ''used as cover to conceal the real nature of the export consignment". 3. In the present appeal, the confiscation of the goods contain....

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....ention of the learned Counsel for the appellant, the learned DR has contended that there was no justification to divide the export consignment into two parts and exclude from proceedings goods corresponding to the declaration. He pointed out that the goods referred to in Section 113(i) should be taken as all the goods covered in a particular consignment under a shipping bill. He pointed out that i....

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....ed as offending. The reference in Section 113(i)) to goods not corresponding to the declaration should be taken as covering the entire consignment. It is also to be noted that in the present case more than 2/3rd of the goods were found not to tally with the declaration. Bulk of the consignment has been found to be rubbish of no conversion value. The decision relied upon by the learned DR in the ab....