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2017 (1) TMI 466 - AT - CustomsConfiscation - penalty - illegal attempt to export of Dal to Nepal - Held that: - the trucks were starting at a place near Muzaffarpur town which is far away from the Indo-Nepal Border. In the present appeal, no contrary evidence was produced. Furthermore, the respondents appeared before the Customs Officers and the statements were recorded. The Adjudicating Authority observed that no further investigation was done. The allegation of an attempt to export to Nepal cannot be made merely on assumption and presumption because so far as the said trucks were stationed at a place near Muzaffarpur - appeal dismissed - decided against Revenue.
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