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2015 (12) TMI 1590 - AT - CustomsWhether pulses seized from a godown within two kms of the Indo-Nepal border were attempted to be exported to Nepal - Held that: - It has also been observed by the first appellate authority that the factors of improper transactions in procuring of seized goods can best indicate some lacuna in the functioning of trading activity and cannot be termed as attempt to export - In the present appeal pulses are not specified goods under Chapter-IV of the Customs Act, 1962 to infer that bringing into specified area could be with an intention to export the same out of India - Appeal dismissed.
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