2008 (9) TMI 496

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....dent. [Order].- Learned Counsel appearing on behalf of the Appellant submitted that there is no doubt that the goods were seized while that was in transit from Murshidabad to Kolkata on interception by Revenue Authorities. Various statements were also recorded for use against the Appellants. It is also not disputed that the goods were taken to a different place for further examination. This is ....

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....re smuggled and were of foreign origin. The material on record not showing any iota of evidence relating to foreign origin of the goods, however the situation may be grave, suspicion shall not be evidence against the Appellant. Surmises and suspicion not being substitute of truth, the Appellant should not face any sort of charges under the impugned proceeding. In view of such circumstances, follow....

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....redible. The normal practice of bringing such goods under cover of certain documents is only to plead that the goods are not of foreign origin. He further pleads that the orders passed after thorough enquiry should not be interfered. 3. Heard both sides and perused the record. 4. At the very outset, the ingredients of Section 123 when enquired whether that have been complied, the learned Cou....