https://www.taxtmi.com/caselaws?id=104770 The Tribunal held that confiscation of the goods and truck, and the personal penalties, were unsustainable because the Department failed to prove an attempted illegal export to Bangladesh. The truck was intercepted on the normal route to the appellants' grocery shops, valid documents were produced, and the driver and khalasi stated that the goods were meant for retail sale. The remaining objections, including the distance from the border and the quantity of sugar, were treated as assumptions insufficient to displace the finding that the burden of proving attempted export lay on the Department. The Revenue's appeals were rejected. en-us Fri, 01 Mar 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104770 The Tribunal held that confiscation of the goods and truck, and the personal penalties, were unsustainable because the Department failed to prove an attempted illegal export to Bangladesh. The truck was intercepted on the normal route to the appellants' grocery shops, valid documents were produced, and the driver and khalasi stated that the goods were meant for retail sale. The remaining objections, including the distance from the border and the quantity of sugar, were treated as assumptions insufficient to displace the finding that the burden of proving attempted export lay on the Department. The Revenue's appeals were rejected. Case-Laws Customs Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104770