2024-VIL-649-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Section 110 of Customs Act, 1962 – Attempt to export goods – Order of confiscation – Denial of benefit of advance authorization scheme – Department got a specific intelligence that Appellant is exporting Readymade Garments by mis-declaring and overvaluing them – On examination, goods were found to be bad quality, old and torn ladies readymade garments with no specification about any brand name, manufacturing date etc. – Alleging mis-declaration in terms of quantity as well as quality, department seized goods under Section 110 of the Act – Adjudicating authority ordered for confiscation of goods with denial of benefit of Annual Advance Authorization Scheme – HELD – Department drew samples and got them examined from a technical authority, i.e. Textile Committee – Said Committee vide test reports have clarified that GSM of sample fabric (goods to be exported) is much less than GSM of raw-material said to have been used in manufacture of said goods – Variation in GSM supports allegation of mis-declaration about quality of fabric – Case of department is that goods which were attempted to be exported as export obligation of an advance authorization were not manufactured from fabric which was imported as exempted under advance authorization license – It was incumbent for Appellant to show that impugned goods have manufactured out of imported/exempted fabric – Nothing has been produced by Appellant to prove that export obligation had been properly discharged by Appellant – Admittedly, goods were old and torn ladies garments in bad condition – Entire above observed facts are sufficient to hold that exempted raw-material imported under advance authorization license was not at all used for manufacture of goods as were attempted to be exported by Appellants – Order under challenge is uphold – Appeals dismissed
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