9911796707
TMI Blog2006 (3) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse Agent M/s. A.H. Associates, Hyderabad for export of certain goods declared as Joint samisen musical instruments parts made out of red sanders wood in 2874 Nos. valued at US $ 129330 equivalent to Rs. 57,68,118/-. They submitted the documents along with Export Licence dated 9-3-2004 issued by DGFT, Hyderabad for export of Joint Samisen Musical Instrument parts made out of Red Sanders Wood; certificate of origin vide certificate No. 1/2003 dated 25-11-2003 issued by the Principal Chief Conservator of Forests, Hyderabad, indicating the origin of goods, quantity and value as above and permitting them to export; stock possession certificate dated 17-7-2003 issued by the Divisional Forest Officer, Nalgonda, proceedings dated 8-4-2004 of DFO, Nalgonda; transit permit Nos. 766609 and 766610 dated 16-4-2004 issued by the Forest Range Officer, Choutuppal for transporting the goods from exporter s warehouse at Nalgonda to ICD, Hyderabad; purchase contract dated 10-4-2003 entered into between M/s. Walter Traders and Radeep Services, Singapore; invoice No. EXP/SIN/001 and packing list dated 9-4-2004 along with the shipping bill. The officers of Customs, ICD on verification observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention was that they had specific orders for supply of parts of samisen instruments. The rough logs were dressed and brought to a particular shape. These dressed logs were nothing but parts of joint samisen musical instruments in terms of the EXIM Policy, They had no intention to smuggle out red sanders wood. They have carried out the activity in the presence of the Forest Officers and they had clearly certified the same as parts of the said instruments. The activity of manufacture of polishing the logs to bring it to a particular shape was well known to the Forest Officers and they have certified the same. They contended that the description of the logs, quantities in the transit permit tallied with the descriptions in the shipping bill. They contended that there was no mala fide on their part to export prohibited items. The items had assumed the nature of a part of the said musical instrument and hence, it was in terms of the Licence. It is contended that only after the examination of the SIIB officers, the Forest Officers have changed their opinion that logs as rough squared and trimmed logs of red sanders, even though the item does not loose the characteristics of parts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esses. It is to be treated as joint samisen musical instrument parts made out of red sanders wood in terms of the export Licence granted to them. He submitted that the Principal Chief Conservator of Forest vide his certificate of origin dated 25-11-2003 certified that joint samisen musical instrument parts weighing 56,279.55 kg were allowed to be exported as value added products of Red Sanders (Pterocarpus santalinus) wood as per GOI, Ministry of Commerce, Director General, Foreign Trade, New Delhi: Notification No. 13 (RE-96)/92-97 dated 1-10-1996. The learned Counsel also referred to the letter of Foreign Trade Development Officer granting them permission to export based on Original Certificate dated 25-11-2003 issued by Principal Chief Conservator of Forest, AP and physical verification certificate of TAK of SRW/stock possession certificate. He submitted in terms of this notification, physical verification was done and it was certified as joint samisen musical instrumental parts made out of red sanders wood. He contended that it is only a difference of opinion between the Customs and the Forest Department, which has resulted in the seizure of the goods. He contends that mere d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants carried out the activity and after the said activity the Principal Chief Conservator of Forest issued certificate of origin in terms of Import-Export (Control) Policy 1992-97. After due examination of the entire goods and certified the same as joint samisen musical instrumental parts. The appellants only thereafter proceeded to file the shipping bills. The Customs Officers conducted an enquiry and in terms of the material found in the Britannica Encyclopaedia and extracts from Music Instruments of the World, they came to a conclusion that the item has not acquired the shape of a part. The photographs of the shapes of the logs were shown to us. 7. On a careful consideration, we are of the considered opinion that the item has not yet acquired the shape of a musical part. A part is complete by itself and it is not in the nature of the irregular shaped logs. The appellants have also exhibited the sketch of a joint samisen musical instrumental part. This sketch clearly shows that the part has assumed the nature of an instrument without the strings, which is not so in the present case. We reject the contention that the item in question has acquired the characteristic of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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