1994 (3) TMI 193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellants under Section 112 of the Customs Act, 1962. The brief facts of the case are that on 27-6-1984, a secret information was received in the evening at Barhani, and the Customs Officers found in the "No - Mens" land at Indo-Nepal Border, 3 Bullock-Carts loaded with woollen yarns in 24 bundles one Shri Prahlad Rai Kanodia was found directing the Carters to move towards `No-Mens' land. He was apprehended by the Customs Officers, who stated that the said goods were booked from Bhadohi by Railways to be carried to Nepal. Shri Kanodia also stated that already 48 bales of woollen yarns had been exported to Nepal. 45 bales of woollen yarns were found lying at the R.S. and 33 bales were released on 28-6-1984 by Sri Samiran, a man of Shri Prahl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso relied upon several decisions in this regard. 5. The learned Advocate, Shri P.K. Das appearing on behalf of the appellant in Appeal No. C-40/86 reiterated the above-said arguments advanced by Shri K. Chatterjee, learned Consultant for Appeal Nos. C-55/86 & C-64/86. 6. Replying the contentions advanced by S/Shri K. Chatterjee and P.K. Das, the learned Junior Departmental Representative, Shri B.B. Sarkar for the respondent Collector stated that there are several factors which connect the appellants with the alleged attempt to export the above-said woollen yarns. He invited our attention to the impugned order and reiterated the same. 7. We have considered the submissions of both sides. In order to understand the case we should advert ou....