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2016 (4) TMI 606 - CESTAT KOLKATA

2016 (4) TMI 606 - CESTAT KOLKATA - 2016 (343) E.L.T. 1019 (Tri. - Kolkata) - Seeking cross-examination of witnesses - Seizure of 6150 kgs of Red Sanders Wood - No cross examination of certain witnesses asked for was extended to the appellant - Held that:- the Adjudicating authority cannot brush aside the request for cross examination of the relied upon witnesses / investigating officers. If for any reason the cross examination of witnesses cannot be extended then the Adjudicating authority has .....

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ri R. N. Bandopadhyay For the Respondent : Shri A. Kumar, AC (AR) ORDER Per Shri H. K. Thakur This appeal has been filed by appellant against OIO No. 01/CUS/CC(P)/WB/2010 dt 29/1/2010 passed by Commissioner of Customs (Prev) West Bengal Kolkata as Adjudicating authority. Under the OIO dt 29/01/2010 Adjudicating authority has absolutely confiscated 6150 Kgs of Red Sanders wood under Sec 113 of the Customs Act 1962 and also, interalia, imposed a penalty of ₹ 5 lakh upon the appellant Sh. Riy .....

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ur who acted as an agent of the appellant in procuring Red Sanders wood. That a valid transport transit pass No. 0558905 dt 15/5/2008 was obtained from the Forest Range office Burdwan Division for movement of 9998 Kgs of Red Sanders from Burdwan to Kolkata. Learned Advocate made the bench go through the copies of the documents, Transit permit & the contract entered between the appellant and Sh. Gopal Krishna Thakur. That the special hammer marks shown on transit pass No. 0558905 dt 5/5/08 we .....

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of the West Bengal Forest Produce Transit Rules 1959 and only movement from one place to another place is subject to transit permit. That the findings of the adjudicating authority are factually wrong that even sale / purchase of Red Sanders wood is also restricted. That appellant immediately took up the matter with the Adjudicating authority after the eizure by writing a letter dt 18/7/08. That the cross examination of relied upon witnesses was sought for, as per Para-iv of prayer of their repl .....

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has exported certain quantities of Red Sanders wood earlier & the quantity seized / stored at Kolkata godown was also meant for exportation illegally. Learned AR thus strongly defended the OIO dt 29/1/2010 passed by the Adjudicating authority. 4. Heard both sides & perused the case records. A quantity of 6150 kgs of Red Sanders wood was seized from a Godown in Kolkata by the Offices of Preventive Commissionerate, West Bengal, Kolkata. Appellant came forward to claim the ownership of the .....

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h other Red Sanders wood logs lying with the department but not belonging to the appellant and majority of the logs in the stock were bearing hammer marks of the concerned forest department. Adjudicating authority has not given any findings whether the hammer markings on the seized Red Sanders are the same as contained in the documents / permits furnished by the appellant. Further no cross examination of certain witnesses asked for was extended to the appellant. Adjudicating authority cannot bru .....

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