COMMISSIONER OF CUSTOMS Vs. PARKER INDUSTRIES

JUDGEMENT

(1.) THIS appeal is filed by the revenue against the order -in -original dated 6 -10 -2004 that dropped the proceedings initiated against the respondent.

(2.) THE relevant facts that arise for consideration are that the respondent exported Hand Tools valued at Rs. 2,34,75,035/ - under DEPB scheme vide 13 different shipping bills. Out of total value as indicated above the respondent could not bring in Foreign exchange of Rs. 1,79,61,955/ - and admitted to the fact that they had forged the BRCs and availed the benefit of DEPB. In some cases Foreign Exchange were subsequently realized. The authorities issued show cause notice to the respondent for confiscation of the goods exported and for imposition of penalty under Section 114 of the Customs Act, 1962. The main allegation of the department is that the respondent had not realized the Foreign Exchange as per the declaration filed by him and has forged the Bank Realization Certificates to avail ineligible benefits of DEPB based on these forged BRCs. The adjudicating authority has dropped the proceedings initiated against the respondents and hence this appeal by the revenue.

(3.) NONE appeared for the respondent despite notice. Heard the learned DR and perused the records. The provisions of Section 113 of the Customs Act, 1962, govern the question of confiscation of the goods meant for export. The said provisions read as under: SECTION 113. Confiscation of goods attempted to be improperly exported, etc. - The following export goods shall be liable to confiscation: