1990 (1) TMI 220

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....2. The brief facts relating to the appeal are as under :- The 2nd Respondent Shri Syed Mohammed Pasha was the Chairman of the Janata Customer's Co-operative Society at Belgaum and on 1-12-1987, he purchased on behalf of the Society, at National Co-operative Consumers' Federation (NCCF), Bangalore under invoice No. 1057 dated 1-12-1987, 1800 mts. of fabrics of foreign origin valued at Rs. 1,00,540/-. The goods in question were intercepted by the Customs authorities on 2-12-1987 at about 10.30 a.m. at a place known as Nippani. Nippani is about 44 Kms. from Belgaum on Belgaum-Bombay Bus route. Since the authorities had reason to believe that the goods were being taken to Bombay in contravention of the provisions of the Act, they effected se....

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....ted place, he shall, before taking out such goods from the intimated place, deliver to the proper officer an intimation containing the particulars of the place to which such goods are proposed to be shifted. It was urged that the goods in question though purchased at NCCF, Bangalore under a proper invoice, the intended destination was Janata Customer's Co-op. Society, Belgaum and the goods were actually taken out of the Society and were intercepted on the way to Bombay at a place called Nippani. The goods were not actually accompanied by a voucher specified under Section 11-F nor is there any evidence to show that due intimation was given to the authorities when the notified goods, which were intended to be taken to Belgaum were actually ta....

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....hat there was no contravention of the Act as the goods were lawfully transported for a lawful purpose under a proper authorisation letter after being duly accounted for in the Register maintained at the Belgaum Co-op. Society. 5. We have carefully considered the submissions made before us. The fact of seizure of goods at Nippani is not disputable in the light of the evidence on record. It is not disputed that the goods were actually purchased at NCCF, Bangalore under a proper invoice. The only plea of the learned SDR is that the goods were not accompanied by a proper voucher in terms of Section 11-F of the Act and that due intimation had not been given to the authorities when the goods were actually taken away from Belgaum in terms of Se....