2008 (1) TMI 67

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..... 2. Shri K.P. Dey, ld. Advocate appearing for the Appellants states that the Appellants had purchased 4000 Kgs. out of the impugned quantity of sugar from the Customs auction itself and the balance of 3800 Kgs. was purchased locally. The quantity of sugar was stored on behalf of the three Appellants who were brothers at the place of seizure for subsequent trading. He states that the Appellants ha .....

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..... m the border and the possibility of the Appellants trading the sugar for domestic consumption or trading for licit export cannot also be ruled out. As such, we are of the view that the alleged offence for attempting to export has not been proved in this case and the Appellants deserve to be given the benefit of doubt. Accordingly, we set aside the confiscation of the impugned sugar and also the pe .....

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