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2016 (12) TMI 1101 - CESTAT KOLKATASeizure - smuggling of the goods - Held that: - It is the accepted premise that the activity of smuggling is not committed in the manner to leave the footprints of such activities in the form of marks and evidences for future convenience of law enforcement authorities, who are to investigate such criminal activities - the purchase of the sale invoices, bank transactions, stock registers produced by M/s. Surana Trading Company, the main notice, did not support the statement made by the noticee respondent Shri Kamal Kumar Surana. The concerned trading license was also found lapsed - The Hon’ble Supreme Court in the Collector of Customs, Madras and Ors. vs. D.Bhoormull [1974 (4) TMI 33 - SUPREME COURT OF INDIA] also holds that there can be circumstances where direct evidences indicating the smuggling of the goods may not be available but there could be several circumstances of determinative character leading to the conclusion that the seized articles are smuggled goods - Appeal allowed by way of remand.
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