ATM INTERNATIONAL Vs. C.C.

JUDGEMENT

(1.) THESE 5 appeals are directed against the Order -in -Original dated 4.8.2005 which confiscates the goods meant for export and imposition of penalty on the firm and partners of the firm.

(2.) THE issue involved in this case is that the appellants filed 10 shipping bills for export of goods. The said goods were cleared for export. Subsequently on investigation it was found that the appellants had forged Bank realization certificate and submitted them to the DGFT authorities for obtaining DEPB scrip. On this ground show cause notice was issued to the appellants for violation of Section 18(1)(a) of the FERA. The adjudicating authority came to the conclusion that the appellants have violated the provisions of Section 113(d) of the Customs Act, and hence, the goods are liable for confiscation. As the goods are confiscated under Section 113(d), penalties have been imposed under Section 114 of the Customs Act, hence, this appeal.

(3.) CONSIDERED the submissions made by both sides and perused the record. I find from the record that the goods which are exported are confiscated under provisions of Section 113(d) of the Customs Act, 1962. Section 113(d) reads as under: Section 113. Confiscation of goods attempted to be improperly exported etc. - The following export goods shall be liable to confiscation: