Law: Customs Act, 1969

Section: 3c,3(1),32,130,131,179

Law: Imports and Exports (Control) Act, 1950

Section: 3

Law: General Clauses Act, 1897

Section: 24A

Law: Customs Rules, 2001

Section: 444,450

(a) Customs Act (IV of 1969)- -Ss.179, 32, 130 & 131-Customs Rules, 2001, Rr. 444 & 450- Imports and Exports (Control) Act (XXXIX of 1950), S. 3-Export Policy Order, Sched. 1, paras. 4 & 17-SRO No. 371(I)/2002, dated 15-06-2002-Restriction on export of counterfeit goods-Power of adjudication-Mis-declaration-No loss of revenue-Customs authorities to adhere to its own precedent-Scope-Appellant transmitted goods declaration for export of fabric towels/sports goods- Examination of goods confirmed the declaration with the exception of 53 cartons containing 2800 pieces of footballs as of *.Brand, which was said to be not exportable-Contravention report was framed and show cause notice was issued with the allegation of mis-declaration and non-exportability of goods in terms of S. 3(c) of Imports and Exports Control Act, 1950 and Export Policy Order-Adjudicating authority confiscated the offending goods and imposed penalty- Validity-No mis-declaration was apparent and show-cause notice was silent regarding loss of revenue-No value of offending goods was incorporated in the show-cause notice-Power to adjudicate such like cases rested with the Principal Appraiser, who had to take into consideration the examination conducted and documents uploaded - Assistant Collector (Adjudication) issued show-cause notice, despite the fact that there was no revenue loss, while relying on the ground that there existed an element of mis-declaration----Power of adjudicating authority were specific and had to be used by the authority empowered none else---Superior authority was not empowered to exercise the powers of its subordinate in the course of adjudication-Assistant Collector (Adjudication) had transgressed the powers of Principal Appraiser-Principal Appraiser could not frame contravention report and Assistant Collector (Adjudication) to issue show-cause notice and pass order-in-original, in circumstances-Appellant would have been directed to get the contravening goods removed or allowed to be exported as per practice invoke since last many Customs authorities were supposed to adhere to their own precedent in administering taxing statutes-Appellate Tribunal annulled the show cause…

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