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2014 (9) TMI 472 - HC - CustomsImport of copper scrap - smuggling from Nepal - tribunal allowed the appeal of the accused on finding that there was no evidence to effect that the confiscated goods were of foreign origin and as such confiscation and imposition of penalty could not be sustained. - Held that:- learned Appellate Tribunal has failed to take into consideration the statement of Mohd. Ujair recorded under Section 108 of the Customs Act and the statement of Mohd. Fareed the owner of the truck from which it was established that the bills were subsequently prepared in order to cover up the illegal transportation of the copper scrap and the opinion expressed by M/s Gohania Engineering Works, Kheri was merely an opinion was not definite and is on presumption. The order of the tribunal can not be allowed to stand and is liable to be set aside and the matter be remitted to the Appellate Tribunal for decision afresh with the direction that the appeal be decided afresh in the light of the evidence on record and the observations made in this judgment. - matter remanded back - Decided in favor of revenue.
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