LUCKY STAR INDUSTRIES Vs. COMMISSIONER OF CUSTOMS, AMRITSAR

JUDGEMENT

(1.) THIS appeal has been filed against the confiscation of the goods and imposition of penalty.

(2.) Briefly stated the facts of the case are that the appellants filed a green Shipping Bill claiming drawback. The Department alleged that the goods on which the drawback has been claimed were not exclusively used as bicycle spare parts and therefore, the drawback has wrongly been claimed. Since the allegation was that there was misdeclaration of the goods, therefore, the goods were liable to confiscation and penalty was liable to be imposed. Accordingly, the Commissioner adjudicating the case confiscated the goods and imposed the penalty.

(3.) ARGUING the case for the appellants Shri Bipin Garg, learned Counsel submits that in Shipping Bill No. 009224 dated 28th October, 1999 the description of the goods has been given as 'bicycle/auto spare parts'. He submits that in the shipping bill No. 009397 the goods were declared as bicycle parts. He submits that the appellants have bene exporting these goods as mostly bicycle parts. The learned Counsel submits that the dispute was confined to Crank, paddle, chain and sprocket & pulley. Learned Counsel submits that in so far as the sprocket and pulley is concerned there was a specific mention that this was non -drawback item and therefore, only three items remain. He submits that not only three items have been confiscated but also the remaining four items have also been confiscated. He submits that the order of confiscation, therefore, is wrong as the items in dispute were not concealed behind the items which are not in dispute.