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2018 (7) TMI 1225 - AT - CustomsSmuggling - Export of Dal/pulses to Nepal - It was alleged that huge quantity of pulses has been exported to Nepal on tractor trolleys and trucks illegally through off routes, located at the Indo Nepal border - Whether there was any activity of Smuggling on the part of appellant or not? 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 - 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 appellants herein were involved in the presumed smuggling. The whole case is based on presumptions and assumptions and lacking any corroboration. Suspicion how so ever strong cannot take place of legal proof. Appeal allowed - decided in favor of appellant.
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