TMI Blog2021 (6) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... miner. In that circumstance, after examination of the goods and shipping bill, the role of the appellant comes to an end. There is no evidence placed on record with regard to any investigation done with the transporter while transportation of the goods from CFS, Dappar to port of export. As the appellant has no role to play regarding change of goods or export of Red Sandal. Investigation to thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were examined @ 5% as per norms found to be in order. The container was sealed and transported to the port of export at Nava Sheva, Bombay. An intelligence was gathered that the container is having Red Sander, therefore, the container was opened and fully examined. On this basis, an investigation was conducted by DRI, the statements of exporter, the appellant, the officer involved in cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. 3. Ld. Counsel for the appellant submits that the shipping papers submitted by Shri Ankit Sharma, representative of the exporter and after verifying the documents which were found in order, they have filed shipping bill. The said consignment was examined and later on, the same was transported to port Nava Sheva at Bombay. The appellant has no role after filing the papers. In that circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant comes to an end. There is no evidence placed on record with regard to any investigation done with the transporter while transportation of the goods from CFS, Dappar to port of export. As the appellant has no role to play regarding change of goods or export of Red Sandal. Investigation to this effect is silent. In that circumstance, the benefit of doubt goes in favour of the appellant. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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