TaxTMI 
TaxTMI 
2003 (12) TMI 344
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....g the prayer for export of odd shaped objects blocks of Sandalwood which are in the nature of unfinished products and the importers' claiming the same to be as "Machine finished Sandalwood Products" has been rejected. The original authority ordered for confiscation of the goods meant for export under Section 113(d) of Customs Act, 1962 and allowed the goods to be redeemed under Section 125 of the Customs Act on payment of fine of Rs. 1,35,000/- and on imposition of penalty of Rs. 25,000/- under Section 114(1) of the Customs Act, 1962. The exporters had relied on the certificate issued by the Asstt. Director of Handicrafts, Office of the Development Commissioner to state that the item is machine-made but not handicraft. The customs departmen....
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....B value of Rs. 5,29,221/- (US $ 13,090) submitted along with the Shipping Bill for the goods under subject export with a view to circumvent the prohibition by way of taking coverage under the exclusion clause provided in the prohibitory list either under Sub-Sl. No. (II) or under Sub-Sl. No. (V) of Sl. No. 9 of Chapter 16 of prohibited goods falling under the Negative List of Exports. It was alleged that as per Chapter II of FTDR Act [Foreign Trade (Development and Regulation) Act, 1992] the Central Government has the powers to make orders and announce Export-Import Policy. In terms of Section 5 of the said Act, the Central Government may from time to time formulate and announce by notification in the Official Gazette the Export-Import Poli....
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....idered as "Finished Products" which had to be further reworked to attain a finished form. The Order-in-Original had relied on the above noted expert opinions obtained from various State and Central Government organisations to confirm the department's view that the items sought for export do not qualify the description as a finished product but are only in the rough form and not a final product to be called as "Table Weights". The letter issued by the Asstt. Director (TEX) Office of the Development Commissioner (Handicraft), Chennai submitted by the exporter was also rejected as it clearly identified as "non-handicrafts". It was noted that the report is silent in respect of whether the samples can be identified as "Machine finished products"....
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....and subject to the conditions laid down in Public Notice No. 75, dated 8-12-95, as amended, and Public Notice No. 77, dated 1-1-96, as amended, issued by the Director General of Foreign Trade." 7. It is his contention that the importer had given specific instructions as to how the table weight should be designed and sent the photographs of the required design. The specific instructions given by the importers were as follows :- (a) Follow the photos for design. (b) All outer surface would rough and natural. (c) The height of the article should 1" to 3" and the diameter of the a....
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..... 77, dated 1-1-96, as amended, issued by the DGFT. The appellant's claim that the item is coming under exclusion clause and is a machine finished sandalwood product. Revenue has relied on the four certificates and the gist of it is already extracted above. In terms of the said certificates, the item is not machine finished sandalwood product and it cannot be considered as 'table weight'. The appellants have not produced any rebuttal evidence nor they have cross-examined the expert who have given the said certificates. We have also seen the samples produced before us and, in our opinion, they are only blocks and cannot be called as 'table weight' and it is not a machine finished sandalwood product. In order to become a table weight, it shou....