2012 (11) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tral Excise under Section 117 of the Customs Act, 1962. Briefly stated the facts of the case are that proceedings were initiated against an exporter, M/s. Radhika Exports, who had exported goods to Bangladesh under Bills of Export and claimed the drawback in contravention of the provisions of the Customs and Central Excise Duties Drawback Rules, 1995 read with Section 75A(2) of the Customs Act, 1962. The goods were never transported through the Land Customs Station. Therefore, proceedings were initiated against the exporter and others including the present Appellant. Penalty was proposed against the Appellant under Section 117 of the Customs Act, 1962 on the ground that he had allowed clearance of the said goods for exportation. The learned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant had ordered for examination and the Department at no stage could show that he was entrusted with the work of the examination of the goods. The Appellant has produced a Notification bearing No. 01/Cus/WB/2005 dated 31-1-2005 issued by the Commissioner of Customs (Preventive), West Bengal, Kolkata, whereby the functions of the "Proper Officers" at Land Customs Stations were assigned to the officers for the first time and the Inspectors were termed as the "Proper Officers" for physical examination of goods. However, by virtue of the said Notification, the Superintendents were also assigned with the work of examination of goods covered under DFRC/DEPB/DECC and any other export promotion scheme. The contention is that the goods in the insta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Department could also not produce any evidence that the Appellant was entrusted with the work and that he was required to participate in the physical examination of the goods. The learned Commissioner imposed the penalty for contravention of Section 50(2) of the Customs Act, 1962. For better appreciation, the relevant provisions are reproduced hereunder: "SECTION 50. Entry of goods for exportation. - (1) ................................................................................................... ................................................................................................... (2) The exporter of any goods, while presenting a shipping bill or bill of export, shall [xxx] make and subscribe to a declaratio....