Attempted illicit export requires proof, not suspicion, where goods booked to self were found far from the border.

Confiscation of goods on an allegation of attempted illicit export was held unsustainable where the goods were booked to self, payment had not yet been received, and they were found in a transporter's godown far from the border. The inability of the transporter to identify the consignee, by itself, did not prove an export attempt. The confiscation was set aside because the record showed only suspicion, not established facts sufficient to support an inference of illegal export.

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Issues: Whether confiscation of 13 bales of sarees on the allegation of attempt to export them to Bangladesh was sustainable when the goods were booked to self and found in a transporter's godown away from the border.

Analysis: The explanation that the goods were booked to self because payment from the purchaser had not yet been received was accepted. The mere circumstance that the transporter could not identify the consignee did not, by itself, establish an attempt to export the goods illegally. The presence of the goods in a godown far from the Bangladesh border was held insufficient to support an inference of attempted illicit export, and the confiscation was found to rest on suspicion rather than proved facts.

Conclusion: The confiscation was set aside and the appeal was allowed in favour of the assessee.

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