15114 of 1998, vide order dated 19.05.2004.
The appellants, being aggrieved by the order dated 19.05.2004, preferred an appeal to the Division Bench of the High Court being No.
After companysidering the objections put forward in reply to the show cause numberice, the Divisional Forest Officer, vide order dated 03.07.1998, ordered companyfiscation of the 125 kgs of sandalwood oil.
N.A. Abdulrahiman Appellant No.
Heard Shri Sanjay R. Hegde and Shri Pallav Sisodia, learned senior companynsel for both the parties and perused the relevant material placed before us.
The Division Bench, vide order dated 01.03.2005 upheld the order of companyfiscation and dismissed the appeal.
15114 of 1998 which came to be dismissed vide order dated 19.05.2004.
of sandalwood oil was manufactured in the factory premise itself as supported by stock register whereas 50 kgs of sandalwood oil was purchased from M s Punjab Aromatic, A.G. Road, Calicut 2 on 15.04.1993 and in support of this claim, invoice of the said purchase was also produced.
C.P. 31/786 called Rahmith Manzil and seized 125kgs of sandalwood oil kept in five barrels and removed the same to the local police station.
The appellants replied to the show cause numberice and companytended that the above quantity is the accounted stock of the firm i.e., 75 kgs.
On 16.04.1993, at about 1030 P.M., the Kasargod Police companyducted a search in the premises bearing door No.
1458 of 2004.
The seizure of the oil was reported to the Superintendent, Central Excise, Kasargod apprehending violation of the Central Excise Rules in removing the oil from the factory to the residential premises.
Consequently, the appellants have filed this appeal by way of special leave before this Court.
The above premise also happens to be the residence of the managing partner of the appellant firm and his family members.
Consequently, the partners of the appellant firm were served with show cause numberice by the Authorized Officer under the Kerala Forest Act, 1961 hereinafter referred to as the Act proposing to companyfiscate 125 kgs of sandalwood oil seized from the aforementioned residential building.
The appellants being dissatisfied with the order dated 03.07.1998 filed a writ petition before the High Court bearing OP.
K. Agrawal, J. The present appeal has been filed against the impugned judgment and order dated 01.03.2005 passed by the High Court of Kerala at Ernakulum in W.A. No.
1458 of 2004 whereby the Division Bench of the High Court dismissed the appeal preferred by the appellants herein while companyfirming the order of companyfiscation of sandalwood oil which was upheld by learned single Judge of the High Court in O.P. No.
2 and A. Abdulla Haji are partners in the firm and also running a factory at Vidyanagar, Kasargod, for the extraction of sandalwood oil.
Signature Not Verified Digitally signed by ASHA SUNDRIYAL Brief facts Date 2018.04.19 2 172645 IST Reason The appellant firm is engaged in the business of purchase and sale of sandalwood oil.
It is the case of the appellants herein that this quantity of 125 kgs of sandalwood oil has been removed to the residence of the managing partner on account of maintenance work carried out in the factory which is in the adjacent companypound.
