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TMI Blog2017 (10) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... request was made by the appellant for cross-examination of those persons. Further, it is noted that the competent authority to examine the type of wood, would be the experts in the Forest Department. It is not clear as to why no reference or opinion was taken from them - Thus, the endorsement made in the Detention Memo by the Wild Life Inspectors cannot be considered in isolation, without any further substantiation, that the goods as per the courier shipping bills were in fact red sanders. Regulation 4(2) of Courier Regulations, 2010 provides that the export goods shall bear a declaration from the sender or consigner regarding the contents of each of the packages and the total value thereof. Further, Regulation 6(2)(b) ibid mandates tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mo dated 12-2-2012 and 19-2-2012 on a suspicion that the goods covered thereunder are prohibited goods in terms of Wilde Life (Protection) Act, Exim Policy and CITES. The Customs Department referred the matter to the Wild Life Inspectors for confirmation regarding the contents of the export cargo. Accordingly, they submitted the report on detention receipts of respective AWB, confirming that the goods being exported were Red Sanders (Pterocorpus Santalinus) wood, which is prohibited for export in terms of Wild Life (Protection) Act and CITES. On the basis of such report received from the Wild Life Department, the Customs Department proceeded against various agencies/persons, including the appellants herein, seeking confiscation of the red s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason or occasion to inspect the contents and bonafidely relied on the declaration made by the consigner. It is the submission of the Ld. Advocate that in absence of any substantiation by the Department that the appellant had the prior knowledge regarding the contents of the courier parcel, penalties cannot be imposed under Section 114(i) ibid. To support such stand, the Ld. Advocate has relied on the following judicial pronouncements :- (a) Shri Ram v. State of Uttar Pradesh [(1975) 3 SCC 495] (b) M/s. Hindustan Steel Ltd. v. The State of Orissa [1978 (2) E.L.T. J159 (S.C.)] (c) Akbar Badruddin Jiwani v. Collector of Customs [1990 (47) E.L.T. 161 (S.C.)] (d) Commissioner of Customs Mumbai v. M. Vasi [2003 (151) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hod and procedure adopted by the Wild Life Department for arriving at the conclusion that the description of goods declared by the exporter is false or incorrect. The fact is not under dispute that the Department did not examine any Wild Life Inspectors, even if, request was made by the appellant for cross-examination of those persons. Further, it is noted that the competent authority to examine the type of wood, would be the experts in the Forest Department. It is not clear as to why no reference or opinion was taken from them. Thus, I am of the view that the endorsement made in the Detention Memo by the Wild Life Inspectors cannot be considered in isolation, without any further substantiation, that the goods as per the courier shipping bi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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