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2016 (7) TMI 775 - AT - CustomsLevy of penalty for making an attempt to export of broken rice - Validity of statement of Driver the truck - Held that:- Penalties have been imposed upon the Appellants with respect to seized goods under Section 114 of the Customs Act, 1962 which according to the Revenue were meant for export to Bangladesh. However, it is observed from the statement of the driver of the intercepted truck that nowhere it is stated that the seized goods were being taken out of the country to Bangladesh. As per Notification No.31/2008-CUS(NT) dated 25.03.2008, an area of 50 kms. in width from the land border with Bangladesh is treated as a specified area. On a specific query from the Bench, the Ld.AR could not explain as at which stage the goods under seizure were within 50 kms. distance from the land border with Bangladesh. In the absence of any documentary evidence, suggesting that seized goods were meant for export to Bangladesh, it cannot be held that the Appellants can be visited with penalties under Section 114 of the Customs Act, 1962. Accordingly Appeals filed by the Appellants are required to be allowed. - No penalty.
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