Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1789 - AT - CustomsSmuggling or not - Cut Betel Nuts - non-notified goods - appellants submitted that mere running away of the driver at the time of interception of the conveyance would not tantamount that the goods are of smuggled nature - Held that:- The appellants produced the purchase documents. It has also particularly produced the Custom’s auction documents in respect of the purchase of the seized material. No verification was conducted. The case of the Revenue is that, that seized goods were coming from Rascaul side and going to Kotwa, whereas the appellant claimed that it was purchased in Patna - the goods cannot be seized and confiscated merely depending on transport route without verification of the documents. The confiscation of the seized goods and imposition of penalty is not justified - appeal allowed - decided in favor of appellant.
|