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2020 (2) TMI 765 - AT - CustomsConfiscation - penalty - Illegal attempt for exportation - Export of pesticides without any valid Bill of Export - HELD THAT:- It is observed that the Department could not justify the reason for not chasing the persons alleged to have carried the boxes in their hands or on head load on foot to Nepal though at 07.00 hrs. though they had the motor vehicle and manpower - It was also not clear as to how the Driver and Khalasi allowed unknown persons to unload cartons without their permission as no third person was available in that truck/vehicle. It appears that the investigation agency could not prove beyond doubt that the goods were actually attempted to export illegally to Nepal. The activities of the appellants may be suspicious but not enough to hold charge of attempted to export in the absence of positive evidence - Appeal allowed - decided in favor of appellant.
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