A S Exports v. Commissioner of Customs

1. The Court has considered the submissions on behalf ofthe appellant, who has been issued a show cause notice for attempting to smuggle 277 logs of Red Sanders wood, which is a prohibited item for export under Section 3(2)and 3(3)ofthe Foreign Trade(D&R)Act, 1992,together with the ITC (HS)Export Policy 2009-2014.

2. The appellant's defence in the proceedings was that it was due to his beliefthat the consignment were 277 rolls ofjute flooring. The facts on CUSSA 127/2018 & 129/2018 Puge I of[2] 2018:DHC:9175-DB record show that the Sander wood logs were weighed and found to be 6022kgs. The customs authorities carried out a detailed investigation during the eourse of which statements of several witnesses were recorded under Section 108 of the Customs Act, 1992. Ultimately, penalty was imposed upon the appellants. The CESTAT,whom they had approached in appeals, turned down their plea. They are, therefore, before this Court questioning its findings.

3. This Court had considered the record. It is evident that the statements of the witnesses clearly disclose that the appellants were attempting to smuggle Red Sanders wood,the prohibited item. Given the intensive nature of the fact analysis conducted by the lower authorities, the Court is of the opinion that no question oflaw arises. At this stage learned counsel for the appellant submitted that the appellants are unable to discharge the penalty obligation in one instance and therefore, requested that they be afforded reliefby facilitating discharge ofpenalty in instalments.

4. The customs authorities are directed to recover the penalties imposed upon the appellants in twelve equal instalments, which are to be paid on or before 31.03.2020.

5. The appeals are accordingly disposed ofin limine.

6. Dasti.

S.RAVINDRA BHAT,J PRATEEKTJ^AN,j DECEMBER 11,2018 'hkaur'