1980 (4) TMI 123

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....riven by petitioner No. 2-Shri Harish Mohan Pathak. From the said jeep, 20 silver ingots which were lying concealed were recovered. The silver in question was being transported in the specified area without any transport voucher etc. as required under the provisions of Chapter IVB of the Customs Act, 1962. The case was adjudicated by the Collector of Customs(P), Bombay who confiscated the silver in question under sec. 113(1) of the Customs Act, 1962 and the jeep under sec. 115(2) ibid. He also imposed a penalty of Rs. 2500/- on each of the petitioners under section 114 ibid. The petitioners, however, disowned the silver and the jeep saying that one Kassimbhai asked them to transport the silver, and the jeep also belonged to him but this Kas....

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....lows :- "The following export goods shall be liable to confiscation". In this view of the matter clause (1) which provides that "any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened" shall be attracted only if it was shown that the goods in question are "export goods". "Export goods" as defined in clause (19) of Section 2 of the Customs Act, 1962 means "any goods which are to be taken out of India to a place outside India". The submission of the Counsel for the petitioners is that the impugned silver, even though specified under the provisions of Chapter IVB has not been shown to be "export goods" within the meaning o....