TMI Blog2016 (6) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... finding that identity of the real owner is not established. No Appeal has been filed by the Revenue against Order-in-Appeal to the effect that Appellant was the real owner of the seized goods. In the absence of any such evidence Appeal filed by the Appellant is required to be allowed. - Decided in favour of appellant with consequential relief - C/75033/2014 - FO/A/75331/2016 - Dated:- 29-4-2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Medical Service, Battala belonging to the Appellant. That no where it has been admitted by the Appellant that the seized goods belong to him. That even the transporter has not implicated the Appellant to the effect that seized medicines belonged to the Appellant. That Commissioner (Appeals) in paragraph-6 of the Order-in-Appeal dated 19.12.2013 has also held that in the absence of identity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing to do with the seized goods. Sri Bimal Ch. Pathak, Manager of the transporter M/s. Asmi Express (P) Ltd., Paltan Bazar, Solapara, Guwahati, in whose godown the impugned goods were seized; stated interalia, as follows in his statement dt. 25.02.2011 (reproduced in paragraph 2.1 of Order-in-Original dt.14.02.2012):- g) On 25.02.11, when he came to his Office at about 10.00 hrs., one of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... | | | | | | | | | r) Further he informed the Officers that he did not know any firm styled as M/s National Medical Services of Agartala, the Consignee of 25 Cartons of Sildenafil Citrate Tablets 100 mg as mentioned in Bill No.T-79 dated 24.02.11. s) He further stated that he had no relation with any of the above thre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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