PerV.K. Agrawal :

In these nine appeals, arising out of a common Order No. 133/97-Commr. dated 12.12.1997, passed by the Commissioner of Customs, Calcutta, the issues involved are whether the goods presented for export out of the country are liable for confiscation under Customs Act read with Foreign Exchange Regulation Act and whether the penalty is imposable on all of them under the Customs Act.

2.1 Briefly stated the facts are that a consignment of two hundred cartons of QTM of clocks containing one lakh pieces of QTM valued at Rs. 29,88,500/- was presented at Air Cargo Complex for export under shipping Bill No. ASF 2063 dated 21.7.1995 by M/s. Fortune Impex. The consignment was examined by the officers of the Directorate of Revenue Intelligence on 31.7.95. On examination of the goods, 16 cartons were found to be containing 8000 pieces of very old/used/repaired/working Q.T.M. of clocks valued at Rs. 80,000/- and 104 cartons were found to contain 92,000 pieces of very old/used/broken/non working Q.T.M. of clock having no commercial value. The goods were being exported under DEEC Scheme. The duplicate/triplicate copies of the shipping bills covering the goods was not available