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2009 (7) TMI 387 - AT - CustomsProof of smuggling – non-examination of records properly - The lower (Original), authority has recorded in his order that the appellants claimed the goods first time on 10-8-05 alleging that the BSF personnel destroyed the accompanied documents. This conclusion is contrary to the fact on record as one of the appellants has made such allegation and has claimed the goods on 24-1-05 itself. As such, the submission was also made by the appellants before the lower appellate authority as is clear from their appeal papers filed before him. Secondly, the authorities below have come to the conclusion that the show-cause notice was issued to the appellants. Now, this conclusion is contradicted by the evidence obtained by the appellants under the RTI Act as the Assistant Commissioner of Customs, Barasat Division, has categorically stated that the amount of postage stamp and even the addressee, M/s. Proactive Express are found to be non-existent as per the Issuing Register. - It is apparent that the entire records of the cases have not been examined properly and the points raised by the appellants have also not been considered adequately. Hence, the impugned order is set aside and the matter is remanded to the lower appellate authority with the direction that he shall call for the original records from the original authority and pass a fresh order
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