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2015 (1) TMI 981 - MADRAS HIGH COURTChallenge to the show cause notice - revenue contended that petitioners were attempted to be exported by mis-declaring the same as handicrafts and thereby liable for confiscation under section 113 (d) of the Act. - Penalty under sections 114 and 114 AA - Held that:- We have seen the definition of 'illegal export' as defined under section 11-H (a) of the Act. Sandalwood has been listed as item No.182 in schedule 2 of the Indian Trade Classification (Harmonious System ) as item whose export in any form is prohibited excluding finished handicrafts products of Sandalwood, machine finished Sandalwood products and Sandalwood oil. Admittedly, the 1786 kgs., are in the form of Sandalwood logs and export of such logs is prohibited. The prohibition which is in the form of notification issued in exercise of the powers under the Foreign Trade Development and Regulation Act would fall within the umberage of section 113 of the Act. Clause (d) of section 113 of the Act covers any goods attempted to be exported contrary to any prohibition imposed by or under the Act or any other law. Therefore, the respondents 1 & 2 were vested with jurisdiction to issue the impugned show cause notice in so far as 1786 kgs. of Sandalwood logs lying in the petitioners' office premises. From the materials placed on record it is seen that there was no such intention expressed by the petitioners to deal with 1786 kgs., of Sandalwood logs in the manner now sought to be projected, for the first time in this Writ Petition. Therefore, this Court is of the considered view that the impugned show cause notice cannot be quashed on the grounds raised by the writ petitioners. - Decided against petitioner.
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