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2024 (2) TMI 1137 - CESTAT KOLKATAIllegally export goods from India to Nepal - unauthorized route without any valid documents using Bicycles - confiscation good - redemption fine and penalty imposed - HELD THAT:- It is only a presumption by the Revenue that the goods were attempted to be exported outside India without proper documentation and without proper channel and no corroborative evidence has been produced on record. Further, the statement of the appellant was recorded during the course of investigation wherein the appellant claimed the ownership of the goods and the ownership of the bicycles recovered during investigation. As no corroborative evidence has brought on record by the Revenue to allege that there is an attempt for illegal export of goods. Thus, confiscation of the impugned goods is not sustainable. Accordingly, no redemption fine can be imposed and no penalty can be imposed. Hnece, set aside the impugned order in toto and allow the appeal with consequential relief, if any.
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