9911796707
TMI Blog2007 (3) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - Heard both sides. 2. The Lower Appellate Authority has upheld the order of the original authority who has held as follows : "On careful analysis of the facts and circumstances of the case, I find that there is adequate physical/circumstantial evidence regarding attempted exports in an illicit manner. The relevant facts/considerations are:- 1. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t/papers regarding acquisition/transportation/exportation of the goods. There is no cogent evidence on record regarding legal ownership of said goods by the claimant." 3. Heard Shri B.N. Chattopadhyaya, ld. Consultant appearing for the appellants. He states that the impugned sugar was being carried by the metal road away from the border, and that it was being carried without any valid docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the appellants Shri A.N. Singha Ray has also submitted some documents subsequently. However, the impugned order makes no mention of these documents and proceeds to conclude that the sugar was being carried without any licit documents/papers. After considering the entire facts and circumstances of the case, I am of the opinion that no case has been made out to prove attempt to export sugar a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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