2006 (4) TMI 296

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.... Shri Jag Mohan Bansal, Advocate, for the Respondent. [Order]. -  These 5 appeals are directed against the Order-in-Original dated 4-8-2005 which confiscates the goods meant for export and imposition of penalty on the firm and partners of the firm. 2. The issue involved in this case is that the appellants filed 10 shipping bills for export of goods. The said goods were cleared f....

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....3(d) of the Customs Act, 1962. Section 113(d) reads as under: - "SECTION 113. Confiscation of goods attempted to be improperly exported etc. - The following export goods shall be liable to confiscation: - (a) ................. (b) ................. (c) ................ (d) any goods attempted to be exported or brought within the limits of any customs area for the purpose of being ex....

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....ts is that, they abetted the importers to import goods under the invalid DEPB licences by invoking the provisions of Section 112(b) of the Act. But when no penalty has been imposed on the importers and only duty has been demanded from them, the appellants could not be saddled with the penalty. Moreover, at the time of import of the goods by the importers, the licences were valid as the same were c....