Case Law Details
V. Thiruvalagan Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that penalty u/s 114(i) of the Customs Act, 1962 imposable as CHA has abetted or facilitated, may be deliberate or negligent, an illegal attempted export of prohibited goods i.e. Red Sanders wood pillars and tops.
Facts- M/s. Artisan’s Welfare Society, Villupuram had filed a free shipping bill through the appellant-CHA viz. M/s. Shalom Forwarders, Tuticorin for export of wooden cupboards, pillar tops, table and book shelf and wooden pillars, without claiming any export incentives.
On the basis of specific intelligence received, the SIIB Officers of the Custom House, Tuticorin have detained the consignment and on detailed examination in the presence of State Government Forest Officer, which resulted in the seizure of the above goods since the pillar tops and wooden pillars were found to be made of Red Sanders wood. ‘Red Sanders’ is a notified item and its export is prohibited under the Customs Act, 1962 read with the Foreign Trade (Development and Regulation) Act, 1992, the Foreign Trade Policy 2009-14 and ITC (HS) Schedule 2.
Under the ITC (HS) notified by the Directorate General of Foreign Trade (DGFT) as per paragraph 2.1 of the Foreign Trade Policy for 200914 formulated under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, export of Red Sanders wood in any form is prohibited.
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