2025 (5) TMI 671

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....nd HON'BLE MR.K.ANPAZHAKAN, MEMBER ( TECHNICAL ) Shri Nilotpal Chowdhury, Advocate for Santosh Kumar Jha & Shri P.Sharma, Advocate for Kanulal Sarkar, Advocate None for the other Appellants Shri Sameer Chitkara ( Commissioner ) & Shri Subrata Debnath, Authorized Representatives for the Appellant ORDER Per Ashok Jindal : The appellants are in appeals against the impugned order, which is as under : "a) The seized 81 MT of M.O.P having base price of Rs.24,14,124/- (Twenty four lakhs, fourteen thousand one hundred and twenty four) only, attempted to be exported illicitly by declaring the same as Sodium Nitrate vide Shipping Bill No.2545199 dated 17.02.2011 by M/s Agrani International are confiscated under Section 113(d),....

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....lakhs) only on M/s Alps International. (iii) Rs 3,00,000/- (Rupees three lakhs) only on Sri Kanualal Sarkar. (iv) Rs.4,00,000/- (Rupees four lakhs) only on M/s R.H. Projects Pvt. Ltd. (v) Rs.5,00,000/- (Rupees five lakhs) only on M/s Overland Agency CHA. (vi) Rs.3,00,000/- (Rupees three lakhs) only on Sri Santosh Kumar Jha. (vii) Rs.3,00,000/- (Rupees three lakhs) only on Sri Samir Bhattacharyya. (viii) Rs.2,00,000/- (Rupees two lakhs) only on Sri Sanjay Saha. (ix) Rs.2,00,000/- (Rupees two lakhs) only on Sri Probhat Kumar Ghosh. (x) Rs.2,00,000/- (Rupees two lakhs) only on Sri Pradip Kumar Ghosh. (xi) Rs.2,00,000/- (Rupees two lakhs) only on Sri Bivash Dey." ....

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....t, 1962 on similar grounds. 2.2 Test Reports provided by the Regional Fertilizer Control Laboratory, Kalyani certified that the goods were MoP, whereas, Customs House Chemical Laboratory confirmed that the samples were Potassium Chloride. Another Report was provided by the Regional Fertilizer Control Laboratory, Kalyani when it certified that the sample was Sodium Nitrate. 2.3 Statements under Section 108 of the Customs Act, 1962, were recorded from various persons including the 'G' Card Holder of CHA, caretaker of the godown of M/s R.H. Projects Pvt. Ltd., Director of M/s R.H. Projects Pvt. Ltd., the proprietor of the exporting firm, the appellant herein and several other persons, including the exporter and ultimately due to developm....

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..... 3. Heard both the parties and considered the submissions. 4. We find that the Appellant Nos.(3) & (5) have expired as per the ld.Counsel for the Appellants, Shri K.K.Sanyal. As Shri Samir Bhattacharya [(Appellant No.(3)], partner of M/s Overland Agency and Shri Lakshman Kumar Mishra [Appellant No.(5)], proprietor of M/s Agrani International, have expired, therefore, both the appeals against these two appellants, get abated. 5. We further take note of the fact that the goods were allowed to be redeemed to the owner of the goods in question, which is under challenge before us by the Revenue and the proprietor of M/s Agrani International, has already been expired, therefore, the appeal filed by the Revenue is also abated. 6. Appe....