2008 (5) TMI 40

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....ko, Member (J)]. - After examining the records, we note that the appellants had filed a shipping bill for export of goods declared as 'charcoal'. While the consignment was still lying at the CFS, the Customs authorities noted that charcoal was a prohibited item for export under the export policy. The department accordingly issued a show-cause notice for confiscating the goods under Section 113 (d)....

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....ed. On this basis, it is submitted that the provisions of Sections 113 and 114 of the Act are not applicable to the goods in question. Learned SDR submits that the goods attained the status of export goods when the shipping bill was filed. In this connection, reference is made to Public Notice No. 52/2004 dated 25-3-2004 issued by Commissioner of Customs (Port-Export), Chennai, wherein it was noti....

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....s context, she has relied on the Tribunal's decision in Ramayan Impex case. In that case, it was found that the goods was brought to Customs area but not presented to the proper office for clearance for export. Again, in that case, the party had, after filing shipping bill, requested for permission to take the goods back to town. The present case is distinguishable as the appellants had admittedly....

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....to export goods improperly". This provision provides for penalty on any person who by his omission or commission rendered such goods liable to confiscation. From the scheme of these provisions, which have been invoked in the present case by the lower authorities, it appears that, for any goods to attain the status of export goods, it is not necessary that the goods must be allowed to be cleared fo....