9911796707
TMI Blog2014 (5) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the botanical report to be so, the appellant came with the plea that the goods fall under tariff heading 9701 9091, while Revenue claimed the goods to fall under Customs Tariff heading (CTH) 4403 9918. The Entry 9701 9091 specifies the goods as ‘domestic article of wood (hand decorated)’. Such items are freely exportable. But the item of the goods presented before us in the course of hearing do not appear to be hand decorated domestic article but specific goods of the description of handcrafts made of red sanders wood. Therefore, the goods attempted to be exported shall be out of the ambit of entry 9701 9091 - export made by shipping bill No. 479 dated 25.08.2009 was covered by 2004-09 Policy. Therefore, appellant’s plea that the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia, Howrah. The examination report came from that institution vide letter reference No.BSI/CNH/AD/Tech./2009 dated 07.10.2009 revealed that the samples were heartwood of Pterocarpus santalinus L. (Red Sanders) . Customs opined that those goods being made of red sanders were prohibited goods under Export Policy, 2004-09. Sl. No.154 of Chapter 44 of Policy declared red sanders wood in any form, whether raw, processed or unprocessed except value added products of red sanders wood such as extracts, dyes, music instruments, made from red sanders wood procured from legal sources were prohibited goods. The excepted goods were declared restrictive while the other goods are declared as prohibited one. 3. In view of the aforesaid opinion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts of red sanders wood. Accordingly, the entry relating to the goods in question meant for export appeared under Sl.No.155 of the notification declaring handicrafts made from red sanders woods procured from legal sources as exportable goods. Thus appellant had not exported prohibited goods but only restricted goods were meant for export not liable to confiscation nor any consequence of penalty under law. 7. Per contra Revenue submits that when the red Sanders wood items were concealed under the sandal wood items that clearly show the intention of the appellant. It is also clear that the appellant has special knowledge of export of prohibited goods. Had the appellant not having such exclusive knowledge, it would not have concealed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 154 are prohibited goods. S. No. Tariff Item Unit Item Description Export Policy Nature of Restriction 154 44039918 M3 (a) Red Sanders wood in any form, whether raw, processed or unprocessed except at (b) below Prohibited Not permitted to be exported 44079990 155 32030000 38051010 92021000 92029000 92030010 (b) Value added products of Red Sanders w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscated is redeemable under section 125 of the Customs Act 1962. There is no scope to grant option at this stage for redemption when the authority below had not granted such option taking a view in the light of aforesaid discussion. The citation relied by the appellant in the case of Commr. of Customs and Central Excise, Delhi-IV vs. Achiever International reported in 2012 (286) E.L.T. 180 (Del.) is of no avail when concealment of the goods attempted to be exported was found under the cover of sandal wood items and Revenue was defrauded. Therefore, any benefit granted to the appellant under Exim policy of 2009-14 shall be mockery. Accordingly, the appeal is dismissed upholding the order of the ld. Commissioner (Appeals). [Dictated Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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