2006 (3) TMI 514

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....der]. -  This appeal is filed by the revenue against the order-in-original dated 6-10-2004 that dropped the proceedings initiated against the respondent. 2. The relevant facts that arise for consideration are that the respondent exported Hand Tools valued at Rs. 2,34,75,035/- under DEPB scheme vide 13 different shipping bills. Out of total value as indicated above the respondent could n....

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....tice. Heard the learned DR and perused the records. The provisions of Section 113 of the Customs Act, 1962, govern the question of confiscation of the goods meant for export. The said provisions read as under : "SECTION 113. Confiscation of goods attempted to be improperly exported, etc. - The following export goods shall be liable to confiscation :- (a)     any goods att....

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.... any prohibition imposed by or under this Act or any other law for the time being in force; (e)     any goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation; (f)      any goods which are loaded or attempted to be loaded in contravention of the provisions of section 33 or section 34;....

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....or exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75; (j)      any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section ....