SOMAIYA SHIPPING CLEARING PVT. LTD., SHRIKANT SOMAIYA, SUNDAY EXPORTS AND R.I. GANDHI Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ALL the four appeals are being disposed off by the commissioner's order as they arise out of the same impugned order of the Commissioner of central Excise & Customs vide which he has confiscated the goods meant for export with an option to the appellant to redeem the same on payment of redemption file of Rs. 1 Lakhs and imposed personal penalty of Rs. 50,000/ -on each of the appellant under provisions of Section 114 of the Customs Act, 1962.

(2.) AS per facts on record M/s. Sunday Exports Limited filed shipping bills along with the relevant documents for export for consignment of 51 cartons. On examination, cartons No. 1 to 26 were found to be as per declaration. However, the goods in cartoon No. 27 to 51 were found to be old, used and in torn condition. Investigation were conducted and statements of various persons including the Director of Sunday Exports Ltd and Director of Customs Housing Agent Shri. Kanti Somaiya was recorded.

(3.) BEFORE us, it has not been contested that 25 cartons, contained old, used and torn goods. However the same plea of mix up has been reiterated. It has also been contended that their foreign buyers has agreed to buy the rejected goods at a lower price to be determined after the receipt of the goods on their own, and as such they be permitted to allow the export after making necessary changes in the shipping documents.