Global Impex Trading Vs Additional Director General (CESTAT Mumbai)
CESTAT Mumbai held that confiscation of shark fins without any evidence that there was an attempt to export the same is not justifiable. Accordingly, order confiscating goods set aside and appeal allowed.
Facts- The appellant is engaged in the business of export of fish and other marine products, including ‘shark fins’. Export of shark fins are prohibited as per the Notification No. 110 (RE 2013) / 2009-14 dated 06.02.2015.
In this case, on the basis of an intelligence received that the appellant was attempting to export prohibited shark fins, the officers of Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit had conducted a search on 01.09.2018 in the office premises of the appellant. The search resulted in recovery of 2961 kilograms of dried shark fins stored in the cold storage at Mumbai godown and 5061.88 kgs. of shark fin stored at Verawal godown. DRI placed the shark fins under seizure, with the reasonable belief that those were attempted to be illegally exported.
After investigation, a Show Cause Notice (SCN) was issued proposing for re-valuing the shark fins at USD 1000 per Kg.; confiscation of the same u/s. 113(d) of the Customs Act, 1962; and for imposition of penalty u/s. 114(i) ibid on the proprietor of the appellant Shri. M. Sarafath Ali and other three employees of the appellant’s firm. The sais proposals were confirmed vide the Order-in-Original dated 24.10.2019. Being aggrieved, the present appeal is filed.
