9911796707
TMI Blog2014 (1) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... facts on record, the officers of DRI, Lucknow intercepted one truck on Faizabad-Lucknow road on 10-2-2008. The said truck was found to be loaded with rectangular shaped flat iron scrap of old and used drums of average sizes. The officers called a local scrap trader who examined the goods and opined that the same were from third country origin having market price of Rs. 26/- per kg. 2. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation. Entertaining the view that the above goods had been illicitly smuggled from Nepal, the Revenue seized the same under a Panchnama dated 13-2-2008. Follow-up action was undertaken at the godown premises of M/s. Yadav Suppliers, from where the goods were loaded. Shri Harish Chandra Yadav, Proprietor of M/s. Yadav Suppliers in his statement dated 10-2-2008 and 11-2-2008 accepted the fact of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Chemical examination of the powder recovered from boras revealed the same to be of metallic zinc powder and its Oxide. 5. On the above basis, show cause notice dated 17-7-2008 was issued to the appellant proposing confiscation of the drum sheets totaling value at Rs. 3,03,940/-, confiscation of zinc scrap/ash totaling value at Rs. 81,000/-, confiscation of truck and imposition of penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that as per the information given to him by one Shri Islam, such type of goods are usually brought from neighboring Nepal on by-cycles and stored in a godown near Jogbani Railway Station. Even the statement of Shri Harish Chandra Yadav is only to the effect that such goods are usually brought from Nepal but he has nowhere accepted that the goods in question are actually smuggled from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he absolute confiscation of iron drum sheets along with setting aside of penalties on Shri Harish Chandra Yadav and M/s. Yadav Suppliers. Accordingly, appeal is allowed with consequential relief. 7. As regards, zinc metallic powder, the appellants have disowned the same and are not claiming the same. As such no orders are required to be passed about absolute confiscation of the said goods. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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