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28. This witness is testified by the accused counsel, at that point of time, he deposed that, accused No.1 has paid export duty and export cess as per shipping bills. It is true that, whatever an exporter has to pay to the customs department, he has paid. LET export order will not be passed if there is any infirmity or violation from the exporters. It is true that, a ship or vessel can sail only after the clearance of the LET export and also port clearance. In all the shipping bills, bills are in order. Therefore, they have issued LET export order.

31. During the course of cross-examination by the accused counsel, he deposed that, accused No.1 has exported the iron ore through their port. The duty of the exporter is to submit the shipping bills. Thereafter, they checked the documents and issued LET export order. If the iron ore material grade is more than 64% they have to submit declaration certificate. Otherwise they will confiscate the goods. He further deposed that, as per export policy the contents of iron ore upto 64% is freely exportable materials. Before issuance of LET export order, goods have to come to customs notified area. Date of export is 14.02.2009 as per reverse side of Ex.P.25. It is not possible to export the cargo it is received in March 2009.

33. Now, I would like to refer the evidence of P.W.5 to

9. These witnesses are the official witnesses of central excise and customs department. They have deposed about the duty as well as examining the shipping bills and they have identified the documents marked at Ex.P.4 to 25 as well as their respective signatures on all these documents.

34. During the course of cross-examination by the accused counsel, P.W.5 deposed that, during his tenure accused No.1 company has carried out major exports through their port. As per his knowledge accused No.1 company has carried out export business as per procedure prescribed under Law. P.W.6 is also deposed the same set of facts. He further deposed that, a cargo that is purchased on 28.03.2009 and 30.03.2009 can be exported subsequently only and not prior. This evidence indicates that, whenever cargo reached to the Port yard then only the customs and port officials are verifying the documents and after satisfaction of the payment of customs duty and other charge, they have issued LET export order. As such, it is not proper to say that, without receiving the cargo, the customs or port officers have issued any LET export order.

69. The prosecution has relied upon the material documents in this case marked at Ex.P.4 to 9 as well as Ex.P.43. I have gone through those material documents as well as oral testimony of the official witnesses. The official witnesses have categorically speaks about shipping bills and other relevant documents annexed by the accused at the time of submitting necessary documents for the export of iron ore material. The officials of customs department have scrutinized all the documents submitted by the accused. After satisfaction, they have issued LET export order. It seems that, the accused has never tried to export the iron ore without payment of any duty imposed by the customs and port department. At the same time, the document marked at Ex.P.4 to 9 - shipping bills and relevant documents discloses that, the accused has exported so many quantities of iron ore to the foreign country by paying necessary requisite customs duty as well as port charges etc. The documents which are submitted by the accused at the time of exporting iron ore materials, the same is checked and satisfied by the customs and port department. Then they have issued LET export order. It seems that, the accused has never tried to escape any liability for payment of customs duty or other port charges etc.