Page 12 - ELT_1st September 2020_Vol 373_Part 5

x EXCISE LAW TIMES [ Vol. 373
Confiscation (Contd.)
different descriptions - HELD : Declaration of goods in particular manner
in export documents and clearance of goods by Department Officers after
assessment and examination, undisputed - As per description given in
documents, DEPB schedule under which assessee claimed credit,
matched - Nothing on the record to show that duplicate set of invoices
prepared for overseas importers presented before Customs officers - No
findings provided by First Appellate Authority on fact that documents
including duplicate set of invoices unearthed only upon subsequent
investigations by DRI - Fit case to be remanded to First Appellate
Authority with direction to give specific finding with regard to mis-
declaration of goods by way of duplicate set of invoices - Section 113 of
Customs Act, 1962 — Commr of Cus., C. Ex. & S.T., Hyderabad-II v. G.M.K. Products
Pvt. Ltd. (Tri. - Hyd.) ................................... 692
— of exported goods - Non-availability of goods viz. Cylinder
liners/sleeves, cast iron castings - HELD : Term used in Section 113 of
Customs Act, 1962, to be export goods and not exported goods - Only
export goods, i.e., goods to be exported could be confiscated - No
provision to confiscate goods already been exported - If goods are
confiscated, title of goods passes to Government of India and instead of
taking over goods, person from whom goods seized can be given option
to pay fine in lieu of confiscation and take goods - Option to party under
Section 125 of Customs Act, 1962, not obligation or penalty - Person may
not choose option and allow goods to be confiscated and goods will be
confiscated and sold by department - Therefore, First Appellate
Authority correct in setting aside confiscation of goods - Section 113 of
Customs Act, 1962 — Commr of Cus., C. Ex. & S.T., Hyderabad-II v. G.M.K. Products
Pvt. Ltd. (Tri. - Hyd.) ................................... 692
Co-noticees retracted statement not constituting legal evidence for penalty
imposition on main accused - See under PENALTY ............... 676
CONSTITUTION OF INDIA :
— Article 14 - See under EXIM ............................. 581
— Article 226 - See under EVIDENCE ........................ 649
— See also under IMPORTER ........................ 598
— See also under PROVISIONAL ASSESSMENT ............. 670
— See also under WRIT JURISDICTION .................. 666
Cotton Yarn export on concessional duty payment, rebate cannot be denied
on ground that goods were exempt under another notification - See
under REBATE ................................... 594
Cross-examination’s denial sustainable when statement of persons only
corroborating independent evidence - See under EVIDENCE .......... 649
Cryptic order of CESTAT, Kolkata not dealing with every aspect of that
ought to be gone into in deciding the statutory appeal both on facts and
on law - CESTAT order set aside and case remand to CESTAT - See under
ORDER ........................................ 578
EXCISE LAW TIMES  1st September 2020  12