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2017 (11) TMI 844 - CESTAT ALLAHABADConfiscation - penalty - sale and purchase of pulses - case of Revenue is that it was bogus sale and all the pulses were supplied in contravention of provision, imposed on export of pulses - Held that: - there is no seizure of the pulses, even in small quantity. It is nowhere on record that either the Dal Mill owner or the broker or the said Sushil Kumar Agarwal, Siliguri have indulged in activity amounting to smuggling - none of these persons have carried the pulses for the purpose of smuggling in any Customs area or near the border proximity thereof. It is admitted fact on record that the pulses have been dispatched to a place in India and the same ultimately reached a place in India. There is no allegation that post delivery of Dal to a dealer located near the Indo Nepal Border, within India, was in violation of the provisions of the Customs Act or the respondents herein were involved in the presumed smuggling. The whole case of the revenue is based on presumptions and assumptions and lacking any corroboration and moreover suspicious how so ever strong cannot take place of legal proof - appeal dismissed - decided against appellant.
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