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2015 (10) TMI 2394 - AT - CustomsConfiscation of goods – Imposition of penalties – Revenue contended that pulses carried in trucks was meant for illegal export to Nepal and goods were correctly confiscated under Section 113(d) and vehicle was correctly confiscated under Section 115 – Goods were also prohibited as per were also prohibited by DGFT Notification No. 35/2009-2010 – Respondent contended that goods were not intended to be exported to Nepal and were being transported to Manjharia Godowns within the territory of India and pulses seized were meant for sale within India. Held That:- There is no evidence to rebut the argument of Respondent that pulses were meant for sale only within India – Information gained by Department was on mere hearsay of driver and cannot be taken as evidence - Impugned pulses were not liable to confiscation under Section 113 (d) as these were moving within the territory of India - Pulses have not been shown to have been notified as specified goods under Section 111 - No evidence on record that owner of truck had knowledge of smuggled nature of goods – Decided against Revenue
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