TaxTMI 
TaxTMI 
2016 (4) TMI 606
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.... Sanders wood under Sec 113 of the Customs Act 1962 and also, interalia, imposed a penalty of Rs. 5 lakh upon the appellant Sh. Riyasat Ali Warshi of Kanpur under Sec 114 (i) of the Customs Act 1962. 2. Sh. Sukhendu Bhattacharyya (Advocate) Sh. Debi Parbat (Advocate) and Sh. R. N. Bandopadhyay (Consultant) appeared on behalf of the appellant. Sh. S. Battacharyya argued that his client is a registered dealer of Red Sanders wood at Kanpur. That 6150 Kgs of Red Sanders seized on 13/7/2008 was legally acquired by his client under legal & valid documents from M/s Subinoy Karfa Alamganj, Burdwan through Sh. Gopal Krishna Thakur who acted as an agent of the appellant in procuring Red Sanders wood. That a valid transport transit pass No. 0558905 d....
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....itnesses. That there is no evidence that there was any act or attempt on the port of the appellant to export the seized goods out of India. 3. Sh. A. Kumar AC (AR) appearing on behalf of the Revenue argued that appellant had no authority to store Red Sanders wood at Kolkata as he and his family has a registered premises for such work only at Kanpur. That appellant has exported certain quantities of Red Sanders wood earlier & the quantity seized / stored at Kolkata godown was also meant for exportation illegally. Learned AR thus strongly defended the OIO dt 29/1/2010 passed by the Adjudicating authority. 4. Heard both sides & perused the case records. A quantity of 6150 kgs of Red Sanders wood was seized from a Godown in Kolkata by the Off....
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....vities of purchase & sale of Red Sanders wood also need a permit or only movement of the same need a transit permit. It is not coming out of the findings of the Adjudicating authority whether any opinion / report from the West Bengal forest department was obtained to verify the authenticity of the documents furnished and correctness of the procedures followed by the appellant. 5. In view of the above observations & in the interest of justice the matter is required to be remanded to the Adjudicating authority. Appellant should give a specific list of persons / witnesses to be cross examined and adjudicating authority should make efforts to provide the cross examination of such witnesses. Specific findings are required to be given by the Adj....