2014 (5) TMI 598

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....t exported 7721 wooden handicraft items made of red sanders covered by the shipping bill No. 479 dated 25.08.2009 and invoice No.01/2009-2010 dated 21.08.2009, those goods were alleged to be concealed under 2221 pieces of wooden handicrafts items made from sandal woods. Accordingly such goods were seized and samples were drawn. Such samples were sent to Central National Herbarium, Botanical Survey of India, Howrah. The examination report came from that institution vide letter reference No.BSI/CNH/AD/Tech./2009 dated 07.10.2009 revealed that the samples were 'heartwood of Pterocarpus santalinus L. (Red Sanders)'. Customs opined that those goods being made of red sanders were prohibited goods under Export Policy, 2004-09. Sl. No.154 of Chapte....

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....hall be subjected to imposition of redemption fine, following judgement of Hon'ble High Court of Delhi in the case of Commr. of Cus. & C. Excise, Delhi-IV vs. Achiever International reported in 2012 (286) ELT 180 (Del.) 6. It was further argued by ld. Counsel that DGFT has issued a Notification No.54 (RE 2013/2009/2014 on 3rd December 2013 amending the Export Policy for export of value added products of red sanders wood. Accordingly, the entry relating to the goods in question meant for export appeared under Sl.No.155 of the notification declaring handicrafts made from red sanders woods procured from legal sources as exportable goods. Thus appellant had not exported prohibited goods but only restricted goods were meant for export not liabl....

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.... view of the plea of the Revenue that the goods admitted to be exported falls under CTH 4403 9918 it would be proper to reproduce the item No. 154 of the Export Policy 2004-09 which deals with prohibited goods and the goods excluded as mentioned under sl. No. 155 of the policy. The exclusion appearing under Sl. No. 155 are restricted goods while other goods mentioned in Part (a) of sl. No. 154 are prohibited goods. S. No.   Tariff Item   Unit   Item Description Export Policy   Nature of Restriction 154   44039918   M3   (a) Red Sanders wood in any form, whether raw, processed or unprocessed except at (b) below Prohibited Not permitted to be exported   44079990   155   ....