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TMI Blog2016 (4) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... to be cross examined and adjudicating authority should make efforts to provide the cross examination of such witnesses. - Matter remanded back - Appeal No. C/235/2010 - ORDER No. FO/A/75272/16 - Dated:- 11-4-2016 - Shri H. K. Thakur, Member (Technical) For the Petitioner : Shri Sukhendu Bhattacharyya Debi Parbat, Adv, Sri 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at purchase sale of Red Sanders wood is not prohibited under Regulation 4 (2) (3) 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 reply dt 2/3/2009 to the show cause notice, but the Adjudicating authority refused to extend the benefit of the cross examination of the witnesses. That there is no evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned 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 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 to intimate the appellant about such rejection by a separate letter as is now a settled legal position. It is also required to be deliberated by the Adjudicating authority whether activities of purchase sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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