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2015 (1) TMI 981

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..... 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. - W.P. Nos.29743 to 29745 of 2014 - - - Dated:- 6-1-2015 - T. S. Sivagnanam,JJ. For the Petitioner : Mr. R. Sankarasubbu For the Respondents : Mr. K. Velayutham Pichaiya ORDER Since the issue involved in all these Writ Petitions arise out of a common show cause notice issued by the first respondent, they were heard together and are disposed of by this common order. 2.The petitioner in W.P. 29743 of 2014 is a Partnership Firm consisting of two partners who are the petitioners in W.P.Nos.29744 and 29745 of 2014 and .....

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..... the petitioner to submit their reply and contest the matter on merits. Having made this clear this Court was inclined to consider the prayer made by the petitioner in W.P.Nos. 29744 and 29745 of 2014, wherein a prayer was made to quash paragraph No.67 of the show cause notice proposing to seize 1686 kg. of Sandalwoods lying in the Office premises of the petitioners on the ground that they were to be exported to China in the guise of handicrafts. 4.The learned counsel submitted that admittedly the petitioner has not exported the said Sandalwood but the same were lying in the Office premises of the petitioners and the petitioners being absolute owners of the said property, purchased from the Forest Department after complying with all statutory formalities are free to deal with the product so purchased in the manner as desired by them and the respondent Department cannot put fetters on the petitioners right to deal with their property. 5.To consider the correctness of the submissions, made by the learned counsel for the petitioners this Court by order dated 14.11.2014, directed the learned Standing counsel appearing for the respondents to obtain instructions only with regard to .....

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..... orest Department are entitled to deal with the same in the manner they desire and the proposal to confiscate the same is illegal. 10.The respondents 1 2 in their counter affidavit have submitted that in terms of section 110 of the Act, if the proper officer has reason to believe that any goods are liable for confiscation he may seize such goods and in terms of section 113 (d) of the Act, any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under the Act, or any other law for the time being in force. It is further submitted that the export of Sandalwood is prohibited except for finished handicraft products or Sandalwood etc., under the trade policy formulated by the Central Government under the provisions of the Foreign Trade (Development and Regulation) Act 1992 and in the light of such prohibition, the goods are liable for confiscation under section 113 (d) of the Act. Further the conduct of the petitioners in filing the shipping bill dated 30.12.2013, for export of Sandalwood logs by mis-declaring them as Sandalwood handicrafts, there is every justification for issuing .....

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..... in the Office premises of the petitioners. 15.It is not in dispute that the office premises falls within the 50 km., distance from the coast of India, which has been declared as an area vulnerable to smuggling, by Notification No. 17-Cus dated 7.1.1969, in exercise of the powers conferred by clause (c) of section 11-H of the Act. By virtue of the said provision, the Central Government has jurisdiction to specify an area as specified area for the purpose of the Act. Clause (a) of Section 11-H of the Act, defines 'illegal export' to mean the export of goods in contravention of the provisions of the Act or any other law for the time being in force. Clause (c) section 11-H, defines specified area to include the Indian Customs Water and such inland area not exceeding 100 km. in width in any coast or any border of area as the Central Government may, having regard to the vulnerability of that area to smuggling, by Notification in the official gazette, specify in this behalf. Proviso to clause (c) provides that where a part of any village, town or City, falls within the specified area, the whole of such village, town or City shall, notwithstanding that the whole of it is not wit .....

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