2001 (10) TMI 485

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....mik, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of the penalty amount of Rs. 10,000.00 (Rupees ten thousand), I take up the appeal itself, with the consent of both sides. 2. The brief facts of the case are that the BSF Authorities intercepted one boat carrying miscellaneous grocery goods, household goods and Indian Currency from the persons....

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.... was beyond the point of interception and the boat was moving towards the shop. I also note that the Commissioner of Customs (Appeals) has recorded that apparently, there was an attempt to export the goods of Indian origin in a clandestine manner. The use of expression, 'apparently' by the Commissioner (Appeals) shows that there is not sufficient proof that the goods in question were meant for ill....