Case Law Details
S K Jindal Director Vs Commissioner of Customs (Delhi High Court)
Delhi High Court held that reasons provided for withdrawal of export shipments vis-à-vis letter requesting permission for withdrawal of shipments doesn’t co-relate. Further, letter for withdrawal of impugned shipments not produced before adjudicating authority. letter for withdrawal of impugned shipments rejected.
Facts- M/s Bhavana Jindal Exim Pvt Limited (appellant) is, inter alia, engaged in the business of exports. The controversy arises in the context of two shipping which were filed by the company’s CHA related to shipment of ‘Leather Apparels and Leather Gents Long Jacket’, which were being exported to M/s Unimax Handbags, Los Angeles.
It is the respondent’s case that DRI Officers, on the basis of some intelligence, examined the goods and on visual examination, found that those goods were old and used. Thereafter, the statement of S. K. Jindal (director of the appellant) was recorded and it is apparent from the said statement that he admitted that the goods, which were being exported were old.
Thereafter, the Show Cause Notice was issued calling upon the appellants to show cause why penalty u/s. 114 of the Customs Act, 1962 not be imposed. It was alleged that the goods were over-valued to avail a higher duty drawback.
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