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2018 (3) TMI 1498 - AT - CustomsExport of prohibited goods - Smuggling - export of Pulses to Nepal - confiscation of seized goods with vehicle - penalties - Held that: - There is no dispute that Shri Panna Lal Shah claimed as the owner of the goods as it was returned by Shri Lal Babu Prasad. It is noted that the Department had not disputed these transactions. In this transaction there is no material available on record that the appellant attempted for illegal export of goods to Bangladesh. In any event, the goods were covered with the documents. Hence, the onus lies with the department to establish that goods are of smuggled nature as it is non notified items. The Tribunal in the case of Mohd. Tahir Vs. Commissioner of Customs (Lucknow) [2013 (4) TMI 60 - CESTAT NEW DELHI] held that statement of co-accused cannot be made the sole basis for arriving at a decision against the other accused - In the present case, it is noted that the statement of Driver is uncorroborative in nature. The impugned Orders cannot be sustained - appeal allowed - decided in favor of appellant.
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