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2018 (8) TMI 369 - AT - CustomsPenalties - Detention of goods with vehicle - carrying of scraps - carrying of two consignment notes - detention of truck on the ground that these goods were of the foreign origin - Held that:- The Adjudication Order suffers from inherent deficiency - It is difficult to understand that on what grounds, the Adjudicating Authority has arrived at the conclusion that the goods are of Bangladesh Origin whereas the report sent by their own Asstt. Commissioner states that it is not possible to substantially justify the origin of these scraps to be of Bangladesh origin - the letter of the Tripura Metal Scraps Merchant Association also states that the scraps, are locally produced scraps from different small hawkers, who collect them from different households of Tripura. Carrying of two consignment notes - Held that:- It is not clear from the investigation report that these consignment notes were of the same date. Possibly the driver of the truck has forgotten to unload the consignments of the previous journey, which has not been verified by the department. The adjudicating authority has not arrived at the correct conclusion by holding that the scraps are of Bangladesh origin - appeal allowed - decided in favor of appellant.
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