9911796707
TMI Blog2013 (9) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... se a penalty of Rs.20,00,000/- (Rupees twenty lakh only) on Shri Soumendu Saha, Asstt. Sales Manager of M/s. AFL Dachser Pvt. Ltd., and Rs.20,00,000/- (Rupees twenty lakh only) on M/s. AFL Dachser Pvt. Ltd. under Section 114(i) of the Customs act, 1962 for their omission and commission in the illegal attempt to export the red sanders wood, an item prohibited for export as per Foreign Trade Policy 2009-14 read with Section 113(d) of the Customs act, 1962." Aggrieved by the order, the writ petition was presented. The learned Trial Court dismissed the writ petition by the following order: "The Court: Heard the parties. This Writ Petition is directed inter alia against an order dated 6.11.2012 (Annexure P-8). Learned Counsel points out that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son to whom they wanted to cross examine in connection with the BSNL certificate, hence they were asked to provide the name. M/s. AFL Dachser and Shri Soumendu did not respond to the letter dt.09-10-12, now it is more than 25 days, hence I have no option but to decide the case, as it is more than 1½ year old case, on the basis of the record available". Mr. Choudhury submitted that the prosecutor has relied upon the report allegedly submitted by the BSNL. The contents of the report are nothing more than an allegation and could not have been taken into account nor could be treated as evidence unless the contents of the report were proved in accordance with law. He submitted that the report has been relied upon against his client. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a provision, but exercise of that power is in the discretion of the Appellate Authority. We are convinced that the order passed by the Additional Commissioner of Customs, which was the subject matter of challenge in the writ petition, is bad on the ground of procedural illegality indicated above. Therefore, the order dated 6th November, 2012 is set aside. The matter is remanded back to the Additional Commissioner of Customs. He shall rehear the matter and pass an appropriate order. He shall not rely upon the report of the BSNL unless the same has been proved in accordance with law and an opportunity to cross examine the author of the report has been afforded to the writ petitioner. In case that cannot be done, the report cannot be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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