Zeta International Vs Additional Commissioner of Customs And Another (Telangana High Court)
Telangana High Court directed petitioner to file an appeal before appellate authority due to availability of alternative remedy in the matter of imposition of penalty under section 114(iii) of the Customs Act.
Facts- The petitioner filed three white shipping bills for export of Printed Circuit Boards (PCBs) to Dubai, which were examined by the officers of Air Cargo, Customs, Hyderabad, and LET Export Order dated 12.02.2019, was passed.
Based on some intelligence input received by the Directorate of Revenue Intelligence (DRI), Hyderabad Zonal Unit, that the alleged goods were of substandard quality and were highly inflated, the said consignment was requested to be examined.
On 16.09.2019, the consignment was examined by the DRI, vide panchanama dated 16.09.2019. The Chartered Engineers on the same day examined 19136 pieces in the consignment at the behest of DRI officers so as to ascertain the nature of the PCBs. After examination of the goods, the same were seized by the DRI vide order dated 16.09.2019 u/s. 110(1) of the Customs Act, 1962.
On 31.12.2020, Order-in-Original was passed and the value of 31050 PCBs sought to be exported under shipping bill was rejected and held to be NIL. The goods were absolutely confiscated and penalty of Rs.1,00,000/- was imposed upon the petitioner. The penalty was enhanced to Rs. 1,00,00,000/-. Being aggrieved, the present appeal is filed.
