NARENDRA MEHTA Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THE appellant No. 1 is the sole proprietor of firm M/s. N. Mehta & Co., Bombay. The firm filed as an exporter Shipping Bills dated 30 -3 -1984, for export of 989 pieces of filament/jari/pure silk sarees in 22 cartons to a party in Hongkong in discharge of export obligation against duty free import of Raw Silk under duty Exemption Entitlement Certificate No. 002687 dated 22 -2 -1982.

(2.) APPELLANT No. 2, Shri Himanshu N. Gandhi, was working in the Exporters appellant No. 1s firm at Bangalore and looking after the work of Export of Silk after processing the goods at Bangalore.

(3.) THE Collector of Customs after hearing the parties ordered the confiscation under the proviso of Section 113(d) of the Customs Act, 1962 of the goods found mis -declared and attempted to be exported. He imposed a penalty of Rs. 5 lakhs on Shri N.M. Mehta, proprietor of M/s. N. Mehta and Co., Rs. 1 lakh on Shri Himanshu N. Gandhi, appellant No. 2 and Rs. 25,000/ - on M/s. Sanco Trans (P) Ltd., the Custom House Agents, under the proviso of Section 114(11) of the Customs Act, 1962.