JIVA Vs. C.C.E., NEW DELHI

JUDGEMENT

(1.) The brief facts of the case are that the appellants filed a shipping bill for export of 1000 yards of fabric M/O of one OR M.M./M FIL yarn through M/s K.Padmanabhan, (CHA). The rate of fabric was declared at U.S. 40 per yard, both on the S/Bill and the invoice No.42 dated 21.7.2000. On examination, a doubt arose regarding valuation and hence the samples were drawn from the consignment.

(2.) The exporters, after the shipment had gone, submitted before the customs authority that there was a mistake in filing papers and the correct rate was US 4 per yard. Consequently the proceedings were initiated against the appellants and the Commissioner of Customs, Air Cargo, Custom House, New Delhi passed an order -in -original dated 13.9.2000, operative portion of which is reproduced below: "I accordingly order confiscation of 1000 yards of fabric attempted to be exported in contravention of the provisions of Section 111(d) of the Customs Act, 1962. However, since the goods have already been exported, I levy a fine of Rs.1,00,000/ -(Rupees one lakh only) in lieu of confiscation. I also impose upon M/s JIVA, a penalty of Rs. 60,000/ -(Rupees Sixty thousand only) under Section 114(i) of the Customs Act. 1962".

(3.) The present appeal is against the above order of Commissioner of Customs. I have heard Shri Balbir Singh, Adv. for the appellants and Shri A.K. Jain JDR for the respondents. At the very outset the Ld.Adv. submits that the above order has been passed without putting the appellants on notice or affording them an opportunity for personal hearing. On specific query the Ld. Adv. for the appellants stated that the appellants at no stage of the proceedings had waived the issue of the show cause notice. Ld. JDR for the respondents in view of this fact very fairly submits that he would have no objection if the matter is remanded for de novo consideration for passing an order after observing the principles of natural justice.