BIMAL KAPOOR Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) SHRI Bimal Kapoor of M/s. Vikrant Overseas has filed this appeal against confiscation of the goods and imposition of penalty.

(2.) The facts of the case in brief are that the appellant was advised to go for export venture; that he deposited certain consignment of readymade garments under three shipping bills and claimed the benefit of draw -back; on inspection of the goods they found the goods to have been misdeclared. Hence, a SCN was issued asking the appellant to explain as to why the goods should be confiscated and why a penalty should not be imposed. In reply to the SCN, the appellant stated that he was duped and since it was the first venture in export, he was not aware of the consequences that followed. The authorities below confiscated the goods and imposed a penalty and hence the appeal before us.

(3.) SHRI Mohit Gilotra, Ld. Counsel submits that the appellant was innocent and the appellant was a new comer to the export business; that he was duped by unscrupulous elements. He, therefore, prayed for mercy.