TMI Blog2010 (6) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... ements with such evidence, no further corroboration was necessary. Held that: the Commissioner (Appeals)’s order holding that there was no evidence of illicit export is not correct - Hence, the impugned order setting aside the order-in-original is not correct. - The Revenue’s appeals allowed. - C/385-386/2009-SM and Cross Objection Nos. C/CO/234-235/2009 - 998-999/2010(SM)(BR)(PB) - Dated:- 29-6-2010 - Shri Rakesh Kumar, JJ REPRESENTED BY : Shri S.N. Singh, JCDR, for the Appellant. Shri S.P. Ojha, Advocate, for the Respondent. [Order]. - The facts leading to these appeals filed by the Revenue and cross-objection filed by the respondents are, in brief, as under : 1.1 On 14-1-2008, the police officers of Thuthibari, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssession of Jai Prakash Sonar; and that he had no knowledge that carrying silver to Nepal is an offence. It is on this basis, that the SCNs were issued to the appellants for confiscation of silver from them and also for imposition of penalty on them. The SCNs were adjudicated by the Additional Commissioner vide order-in-original dated 15-1-2008 by the silver under seizure was confiscated under Section 113 and penalty of Rs. 8,000/- each was imposed on both the appellants under Section 114 of Customs Act. The Additional Commissioner in this order held that the appellants were taking the silver under seizure to Nepal through an unauthorized route i.e. the routes other than the routes specified for export to Nepal under the Notification No. 63 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 63/94, dated 22-11-94 issued under Section 7(1) of the Customs Act, 1962 anywhere near that place, that the Indo Nepal Treaty also specified certain routes for mutual trade but the place where the appellants had been intercepted with the silver was not near any of such specified routes; that it is, therefore, clear that the appellants were attempting the export of the silver through unauthorized route and hence the silver was liable for confiscation under Section 113, that in view this, the silver under seizure has been correctly confiscated under Section 113 and the penalty has been correctly imposed on the appellants under Section 114; and that the Commissioner (Appeals) s finding that there was no evidence with regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhikary Dinbandhu Adhikary v. CC, Kolkata reported in 2008 (222) E.L.T. 299 wherein in similar circumstances, the Tribunal had held that the appellants could not be said to have attempted the export of silver illegally. 5. I have carefully considered the submissions from both sides and perused the records. 5.1 There is no dispute about the fact that the respondents had been intercepted by the police at Thuthibari, a place 6 Km from Indo Nepal border and they were in the possession of 37 pcs of sliver weighing 24078 gms. There is no doubt that the place where the respondents had been intercepted was not close to any of the routes for legal import and export notified under Section 7(1)(c) of the Act or Indo Nepal Treaty. Both the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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