Case Law Details
Janki Dass Rice Mills Vs C.C.-Mundra (CESTAT Ahmedabad)
Held that Appellant lost the ownership of the goods as soon as let export order was issued and hence Appellant cannot be held responsible if the importer situated at Iran had given instruction to change the port.
Facts-
The appellant, M/s Janki Dass Rice Mills, had exported rice under disputed shipping bills which were originally booked for Iran, but investigation revealed that the consignments were delivered to the UAE and hence violated provisions of para 2.40 and 2.53 of Foreign Trade Policy.
A show-cause notice was issued and after due process of law, the adjudicating authority had held that the goods is liable for confiscation u/s. 113 (i) and 113 (d) of the Customs Act 1962 and imposed the penalties u/s. 114 and Section 114AA of the Customs Act 1962 read with Section 11(1) of the Foreign Trade (Development & Regulation) Act 1992, Rule 11 and 14(2) of the Foreign Trade (Regulation) Rules 1993 read with provisions of Section 50 of the Customs Act 1962.
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