1989 (10) TMI 63

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....consumption and could not be re-exported to any country and that the petitioner attempted to export the same to Singapore which was in violation of the Export (Control) Order, 1977, as amended. 2. During the pendency of this petition, an adjudication order was made by the Additional Collector of Customs which is dated 19.7.1989. By this order the goods were ordered to be confiscated under Section 113(d) of the Customs Act, 1962 (for short 'the Act') but the petitioner exporter was allowed to clear the goods for export on payment of redemption fine amounting to Rs. 4,50,000.00 and on payment of appropriate customs duty for ex-bond clearance. Personal penalty for Rs. 50,000/- in respect of each of the shipping bills totalling Rs. 1,50,000.....

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....pect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with". The goods in question were stored on import in a warehouse pending clearance. Under S. 46 of the Act, the importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the prescribed form. It is not disputed that in the present case, a bill of entry for warehousing in the form prescribed was filed (Sections 46 and 49). Then, under Section 51 of the Act, where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any....

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....y a valid licence issued by a licensing authority competent to grant an export licence for that item. Goods which are not included in this Schedule can be shipped without any export licence unless their export is controlled under any other law for the time being in force." Thus, the Export (Control) Order, 1988 is not applicable to photographic film (colour). 6. If reference is made to Section 74 of the Act, it appears that when any goods capable of being easily identified which have been imported into India upon which any duty has been paid on importation, are to be re-exported and the goods are not prohibited goods, then clearance for exportation can be given by the proper officer (Section 51) and on such exportation 98% of the duty....