9911796707
TMI Blog2018 (3) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... nd recovered 70.36 Kgs Agar Wood Chips and 1220 Kgs Agar Oil from their luggage including 48.75 Kuwaiti Dinars from their possession. A Show Cause Notice dated 09.06.2014 was issued proposing confiscation of the seized goods and to impose penalties on the appellants. The Adjudicating authority confiscated the Agar wood, Agar oil and Kuwaiti Dinar absolutely and also imposed penalty of Rs. 50,000.00 each on the appellants under Section 114 of the Customs Act, 1962. By the impugned Order the Commissioner (Appeals) rejected the appeals filed by the appellants. Hence, the appellants have filed these appeals. 2. The Learned Counsel on behalf of the appellants argued the matter at length and also submitted brief notes. It is submitted that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of Wild Fauna & Flora (CITES) and a restricted item. The appellants could not produce any legal documents for export to Kuwait. The main contention of the Learned Counsel of the appellants was that they had no intentions to export the seized goods illegally. For the purpose of proper appreciation of the case it is appropriate to reproduce the findings of the Commissioner (Appeals) as under :- "While deciding the case, the adjudicating authority found that when the appellants were about to board a Jet Airways flight for Mumbai on 13.12.2013 along with the said goods including some documents/transit pass purportedly issued by Forest Range Officer, Golaghat Range. The recovered cancelled airline ticket from the possession of Md. Bodrul I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s containing Agar wood chips and Agar oil and requested for a boarding pass up-to Kuwait. The Jet Airways officials further confirmed that Md. Bodrul Islam had cancelled his tickets for Flight No.9W 620 (Guwahati Mumbai ) and 9W 576 (Mumbai Kuwait) and got refund against the said cancellations since he was told that there was alert by the local Customs in transportation of the said goods, being prohibited/restricted in nature. The adjudicating authority therefore held that Md. Bodrul Islam had made an attempt to take the Agar wood chips and Agar oil to Kuwait without, any certificate of legal possession/certificate of cultivation of the competent authority, it is also evident that Md. Bodrul Islam had cancelled his tickets for Flight No.9W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to penal action under Section 114 of the Customs Act, 1962. Further, he held that Quwaiti Dinar 48.75 (equivalent to Rs. 10,714/-), recovered from Md. Bodrul Islam being the sale proceed of goods smuggled out earlier, liable to confiscation under Section 121 of the Customs Act, 1962." 4. On perusal of the above findings it is seen that during the investigation it was found that the documents and Transit Pass produced by the appellants in support of the goods were fake. It is noticed that the purported seller of the goods was not in existence and there was no forest Beat Office at Kohra Range. Thus, it is apparent on the face of the record that the appellants attempted to export the goods without any valid documents. It is significant to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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