9911796707
TMI Blog1998 (11) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... llants in spite of a telegraphic notice sent to him. As the matter had come up on a number of occasions and adjourned, I do not intend to adjourn the same again. Accordingly, Shri R.K. Roy, learned JDR for the Revenue was heard. 2. Medicinal goods worth Rs. 6,853.00 were seized by the B.S.F. Officers on 17-1-1993 from the custody of the appellant's son, Shri Bhabotosh Roy. As per the seizure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, also corroborated the version given by his son. The cash memos showing the purchase of the goods were also produced by them. After issuing of the show cause notice, the goods were confiscated absolutely by the Assistant Commissioner under Section 113(b) and (d) of the Customs Act, 1962, on the finding of attempt to export the same to Bangladesh. However, no penalty was imposed upon him. On ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uggled the items across the border, the confiscation has been ordered by the authorities below. I find that the charge for attempt to export cannot be based on the basis of the type of observations the original authority had made. The appellant had produced the licence, the cash memos, showing legal purchase of the goods and was admittedly owning a shop in Village : Srinagar. In view of all these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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