TMI Blog2024 (2) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... posed - HELD THAT:- It is only a presumption by the Revenue that the goods were attempted to be exported outside India without proper documentation and without proper channel and no corroborative evidence has been produced on record. Further, the statement of the appellant was recorded during the course of investigation wherein the appellant claimed the ownership of the goods and the ownership of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine and penalty are imposed. 2. The facts of the case are that on 19.12.2015 around 1.00 PM, the SSB personnel of BOP, Sonbarsa, District Sitamarhi, in the course of routine patrolling duty, saw some persons, who were moving towards Nepal from India near Indo-Nepal Border. It is alleged that some goods by Bicycles were admitted to be taken to Nepal. The persons who were carrying Bicycles left ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as imposed and the bicycle, which was recovered during investigation, was also absolutely confiscated having value of Rs.9,000/-. Against the said order, the appellant is before me. 4. The ld.Counsel for the appellant drew my attention the order of the ld.Commissioner (Appeals) wherein it was mentioned that the officers of the LCS, Sonbarsa, seized the said goods along with bicycles as unclaime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation wherein the appellant claimed the ownership of the goods and the ownership of the bicycles recovered during investigation. As no corroborative evidence has brought on record by the Revenue to allege that there is an attempt for illegal export of goods. 8. In that circumstances, I hold that the confiscation of the impugned goods is not sustainable. Accordingly, no redemption fine can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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